Soal SKB No.55 - TBI PKN STAN - Paket 01

55. 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 is a likely consequence mentioned in the passage if compliance becomes too complex?