VAT ON PERSONAL DATA: IMPLEMENTATION CONCEPT UNDER INDONESIAN LAW AND INTERNATIONAL LAW

Muhammad Atthuur  Brotoatmodjo

Muhammad Atthuur Brotoatmodjo Faculty of Law, Universitas Gadjah Mada

Keywords: Tax, Personal Data, GATT, Taxable Object, VAT, PPN PMSE

Abstract

This research aims to examine two key aspects: (1) the feasibility of treating personal data as an object of Value Added Tax (VAT) under Indonesianlaw; and (2) the possibility of its application under international trade lawand the forthcoming international tax law. This research is normative research utilizing conceptual and comparative approach, and it primarily serves as a descriptive study. The descriptive nature of this research helps elaborate the legal analysis of imposing VAT towards personal data. The author argues that personal data can be classified as a taxable object under the framework of the Value Added Tax on Electronic Commerce (“PPN PMSE”) and possible under international Law (GATT and OECD).