Proceedings of the 2nd International Conference Changing of Business Law (ICOCLB 2024)

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Reformulation of Legal Policy to Support Indonesia’s Online Gaming Industry Sector

Authors
Rizki Ramadani1, *, Andika Prawira Buana1, Mohammad Arief1, Nurazizah Maharani1
1Faculty of Law, Muslim University, Makasar, Sulawesi Utara, Indonesia
*Corresponding author. Email: rizkiramadani@umi.ac.id
Corresponding Author
Rizki Ramadani
Available Online 11 February 2025.
DOI
10.2991/978-2-38476-356-6_44How to use a DOI?
Keywords
Tax; Legal Policy; Online Gaming
Abstract

Indonesia’s online gaming sector is now the 16th largest in the world, with revenues of IDR 24.88 trillion, or 2.19% of the total national GDP. Indonesia is even expected to be among the top five worldwide online gaming markets in 2030, with a value of US$ 4.3 billion. However, local game creators only account for 0.4% of the domestic game market’s total share. This research intends to investigate challenges in the online gaming business sector in Indonesia and offer policy recommendations to maximize state revenues while supporting the advancement of the Indonesian gaming industry. The analysis results reveal that there are still issues in Indonesia’s online games business sector, such as the absence of tax obligations for foreign online game developers and the low quality of local games. On this premise, it is advised that the government demand the establishment of permanent business entities for foreign game production businesses to avoid evading tax duties and contribute a percentage of their tax revenues for local game industry empowerment programs. To complement these efforts, the government should establish a specific organization dedicated to monitoring and tracking foreign game developers’ earnings from transactions in Indonesia. This initiative can be carried out in collaboration with the Ministries of Finance and Information and Communication, with coordination from the Tax Supervisory Committee.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Conference Changing of Business Law (ICOCLB 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2025
ISBN
978-2-38476-356-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-356-6_44How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rizki Ramadani
AU  - Andika Prawira Buana
AU  - Mohammad Arief
AU  - Nurazizah Maharani
PY  - 2025
DA  - 2025/02/11
TI  - Reformulation of Legal Policy to Support Indonesia’s Online Gaming Industry Sector
BT  - Proceedings of the 2nd International Conference Changing of Business Law (ICOCLB 2024)
PB  - Atlantis Press
SP  - 403
EP  - 410
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-356-6_44
DO  - 10.2991/978-2-38476-356-6_44
ID  - Ramadani2025
ER  -