Dynamics of Digital Tax Regulation Implementation : Case Study on Tax Consultants and E-Commerce Actors

This study explores the implementation of digital tax regulation in Indonesia, focusing on its effectiveness from the perspectives of e-commerce actors and tax consultants. Motivated by the rapid growth of the digital economy and the regulatory gap in taxation systems, the research investigates how regulatory complexity, tax literacy, technological capacity, and perceived tax fairness influence compliance behavior. Using a qualitative case study approach, data were collected through interviews and observations in the Greater Jakarta area and analyzed using thematic analysis. The findings reveal that complex and frequently changing regulations, combined with limited tax literacy and technological challenges, hinder effective implementation. Perceptions of fairness significantly affect voluntary compliance, while tax consultants serve as key intermediaries who mitigate regulatory ambiguity and enhance system integration. The study highlights the need for regulatory simplification, improved tax education, and infrastructure support to increase digital tax compliance. These insights provide practical implications for policymakers aiming to create more inclusive and effective tax frameworks in digital economic environments.