The following paper talks about this type of taxes; you may want to check it out.

The digital services tax: a conceptual defense‏

W Cui - Tax L. Rev., 2019‏ - HeinOnline‏

Prof-Dr-Ahmed Al-Baidhani أ. د. احمد البيضاني thank you very much for the information. The paper it's pretty much helpful.

You are very welcome, Gabriela Trigo .

Dear Gabriela Trigo

I think you are right, there is a lot of debate about this. However, I tried to investigate, is it true that there has been an offsetting transaction scheme between Accounts Receivable and Accounts Payable? So that it does not record any sales. In this case I can tell you that in practice it was found that there was a large flow of money, but the Taxpayer did not admit that the money came from Sales, on the contrary the Taxpayer acknowledged that the money came from Debt Disbursement. The taxation system in Indonesia states that Debt Disbursement is not a Tax Object. In practice, the Crude Palm Oil (CPO) Industrial Company buys raw materials using a Bank Overdraft Account, the payment of this Bank Overdraft Account is repaid by the Cooking Oil Company, which is the next line of this Group company. Now, when this CPO Company delivers the finished goods, CPO reduces its Affinity Payable. So hopefully this is useful.

Thank you.

JI Soewarsono

This is about the analysis of income tax evasion using a mathematical approach, considering the Double Entry Bookkeeping by Luca Pacioli and in accounting practices that are currently developing using computer applications. In my opinion, Taxpayers record accounting journals by deliberately journalizing Revenues into Affiliate Payables or Sales Advances Payable.

That's it and thank you.