Tax Challenges of E-Commerce in the Marketing 6.0 Era
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Abstract
In today's world, concepts such as big data, social media, corporate social responsibility, and e-commerce have become part of consumers’ lives, thus the shift to Marketing 6.0 is happening faster than ever before One of the most important activities affecting consumer purchasing decisions is e - commerce, which affects business revenue and expenses that generate business income. E-commerce has therefore become an increasingly important issue in the process of various business transactions. Included are the accounting and tax matters that businesses have an obligation to do correctly. In this study, a literature review was conducted to show the change in business model from traditional to e-commerce business. Potential issues arose in the tax treatment of e-commerce businesses. As a result, e-commerce businesses had to adapt to these changes, and follow the rules and regulations of accounting and taxes correctly, including income tax, and value-added tax.
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