Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)

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Challenges and Opportunities of E-Commerce Taxation in the Era of Digital Economy

Authors
Laras Angelia Nirwana Sari1, *, Liya Setiawati2, Muhammad Syahrudin1, Wiwit Pawitri2, Yuliani Istiqomah2, Achmad Subagdja2, Asep Soemantri2
1Parahyangan Catholic University, Bandung, Indonesia
2STIE Gema Widya Bangsa, Bandung, Indonesia
*Corresponding author. Email: laras24angelia@gmail.com
Corresponding Author
Laras Angelia Nirwana Sari
Available Online 23 February 2026.
DOI
10.2991/978-94-6463-994-0_23How to use a DOI?
Keywords
E-Commerce Taxation; Digital Economy; E-Commerce
Abstract

The rapid growth of e-commerce has significantly reshaped the global economy, presenting major challenges to traditional tax systems. This study investigates the key barriers and emerging opportunities in e-commerce taxation within the digital economy using a Systematic Literature Review (SLR) approach. A total of 5 peer-reviewed articles from 2015 to 2024 were selected through a rigorous filtering process using the Watase Uake tool and the Scopus database. The findings reveal persistent regulatory mismatches, low tax compliance among digital actors, and limited technological integration in tax administration. However, promising solutions include the implementation of big data analytics, the appointment of e-commerce platforms as tax col- lectors, the use of blockchain for tax transparency, and international cooperation on tax information exchange. Grounded in the Theory of Tax Compliance and the Technology Acceptance Model (TAM), this study provides a comprehensive understanding of digital taxation challenges and offers actionable insights for policymakers in building an equitable and adaptive tax frame-work.

Copyright
© 2026 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 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
23 February 2026
ISBN
978-94-6463-994-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-994-0_23How to use a DOI?
Copyright
© 2026 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  - Laras Angelia Nirwana Sari
AU  - Liya Setiawati
AU  - Muhammad Syahrudin
AU  - Wiwit Pawitri
AU  - Yuliani Istiqomah
AU  - Achmad Subagdja
AU  - Asep Soemantri
PY  - 2026
DA  - 2026/02/23
TI  - Challenges and Opportunities of E-Commerce Taxation in the Era of Digital Economy
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 344
EP  - 357
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_23
DO  - 10.2991/978-94-6463-994-0_23
ID  - Sari2026
ER  -