An Analysis of Tax Mechanism Design in Individual Personal-Shopping Services, Their Function as Market Matchmakers, and the Resulting Implications for Tax Evasion
DOI:
https://doi.org/10.55927/fjmr.v4i12.644Keywords:
Personal Shopping, Tax Evasion, Tax Mechanism Design, Information Asymmetry, MatchmakerAbstract
This study examines the phenomenon of personal shopping (jastip) as an informal economic activity that is growing in the digital era, particularly in the context of importing goods from abroad. The primary focus of this research is the design of the tax mechanism to regulate the practice of personal shopping (jastip) and its impact on potential tax evasion. The study used a mixed methods approach with a Sequential Exploratory Design model, combining qualitative analysis through in-depth interviews with personal shopping service providers and quantitative analysis through surveys of personal shopping service users. The results indicate that weaknesses in the tax system and information asymmetry between the perpetrators and the tax authorities trigger tax evasion. Furthermore, personal shopping (jastip) providers play the role of matchmakers, facilitating cross-border transactions, but also have the potential to exploit legal loopholes to evade tax obligations.
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