Public Discussion : "Measuring Potential Implementation of the Relaxation of Stamp Duty Policy on Electronic Documents in the form of Terms and Conditions on Digital Platforms"
The determination of the Stamp Duty policy on electronic documents in the form of terms and conditions on digital platforms is still a hot topic of discussion, especially among practitioners and digital business actors. Seeing this urgency, idEA as the association that oversees companies in the digital ecosystem held a Public Discussion discussing the potential implementation of the relaxation of the Stamp Duty policy on Thursday, June 16, online via Zoom. The discussion presented the Deputy for Coordination of the Digital Economy, Employment and MSMEs at the Coordinating Ministry for Economic Affairs, Dr. Ir. Mohammad Rudy Salahuddin, MEM and the General Chair of idEA Bima Laga as Keynote Speakers. As a resource person, UI Tax Center researcher, Prof. Dr. Haula R. M.Si, Deputy General Chairperson of idEA Budi Primawan, Member of Commission XI PR RI Puteri Komarudin, Head of Sub-Directorate for Trade, Services and PTLL Regulations of the Directorate General of Taxes Bonarsius Sipayung, and YLKI Daily Executive Sudaryatmo.
As a trigger for discussion, Prof. Haula explained the results of his research on the BM Object Policy. According to him, the policy of imposition of material duty is not in line with the principle of ease of administration, and furthermore has the potential to create new injustices. He advised that the BM policy on T&C formulated by the government in the preparation of implementing regulations must still refer to the principles of BM collection as mandated in the BM Law, including simplicity, efficiency, fairness, and expediency.
As a representative of the people, Member of the DPR RI, Puteri Komarudin, also conveyed some of her considerations on the DM Policy, especially regarding the impact on MSMEs, the digital industry, and the general public as consumers. Bonarsius Sipayung from the Directorate General of Taxes then also had the opportunity to provide feedback on the presentation he gave. Bonarsius emphasized that the form of the terms and conditions agreement that could be subject to BM was only in the form of a Click-Wrap Agreement.
On this occasion, idEA also presented the results of a survey conducted to 226 idEA member companies. The survey results include 68.4% of respondents stating that it is very burdensome if the government sets a stamp duty on every T&C on the platform. Then, 84.2% of respondents stated that the application of Stamp Duty to the "Terms and Conditions" would have a significant impact on the platform.