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TBI PKN STAN - Paket 01
SELEKSI-LANJUTAN-SEKDIN
TBI - Reading Comprehension
51. Read the following passage, then answer the question below.
The rapid growth of e-commerce and digital services has created new challenges for tax authorities worldwide, including in Indonesia. Traditional tax frameworks were designed for businesses with a clear physical presence, making it difficult to tax cross-border digital transactions effectively. In response, the government introduced regulations requiring foreign digital service providers to collect and remit value-added tax on sales to Indonesian consumers. While this measure has generated additional revenue, some economists warn that overly complex compliance requirements could discourage smaller international platforms from operating in the local market, potentially limiting consumer choice.
What challenge does the passage primarily discuss?
Jawaban: A
Pembahasan: Fokus utama teks adalah tantangan mengenakan pajak pada transaksi digital di bawah kerangka pajak tradisional.