Title: Telecommunications service industry collaboration with over the top services for optimising state revenue in Indonesia

Authors: Tasya Safiranita Ramli; Dadang Epi Sukarsa; Yusuf Saepul Zamil; Amelia Cahyadini; Sherly Ayuna Putri; Ega Ramadayanti; Reihan Ahmad Millaudy

Addresses: Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia ' Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia ' Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia ' Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia ' Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia ' Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia ' Center for Cyber Law and Digital Transformation Studies, Faculty of Law Universitas Padjadjaran, Jawa Barat 40132, Indonesia

Abstract: Over the top (OTT) media service is delivered/owned by telecommunication operators. The service provision includes voice, audio, video, telecommunication, conference, and networking services. The expansion of OTT into various sectors of life certainly creates its own advantages for companies in the national market that allows the government to collect fees to be included in the state treasury. The non-tax state revenue contribution shows a significant figure and the realisation always exceeds the state target. It is necessary to manage of optimisation the non-tax state revenue, especially with the technology development dynamic. This study uses a normative juridical method, namely analysing positive law provisions. The results show that the criteria for imposing non-tax state revenue in the telecommunications services sector are the basis for an ideal model for imposing the state revenue that does not only focus on the imposition of conventional telecommunications services.

Keywords: optimisation; over the top; OTT; revenues; telecommunication; non-tax.

DOI: 10.1504/IJSEM.2025.144575

International Journal of Services, Economics and Management, 2025 Vol.16 No.1, pp.45 - 62

Received: 01 Dec 2022
Accepted: 16 Apr 2023
Published online: 21 Feb 2025 *

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