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The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, how much the potential tax revenue from e-commerce is; and the third, how Indonesian fiscal policy perspective views e-commerce taxation. The study in this paper adopts a descriptive analytical research method. The study concludes several points. Indonesia should tax its e-commerce. The total potential tax revenue on e-commerce from VAT and income tax in 2018 ranges from almost Rp11.75 trillion to Rp16.64 trillion, with VAT dominates the contribution up to more than 90% of the total tax revenue. By not levying the tax in the year means Indonesian government will lose a partial or the most of tax revenue. The revenue loss is potentially getting bigger in the coming years if the government still fails to collect the tax. E-commerce taxation should not be strictly enforced in the beginning, yet more is emphasized on socialization and education actions. It is also intended to help the online platform to be compliant. Tax policy in e-commerce can be used for the purpose of regulating the economy, such as to control excessive online import purchasing.

A growing number of unimaginable cross-border start-up businesses have emerged in the ASEAN and global trade map, along with the development of communication and information technology that negates national borders.  The new sector-referred to as creative economy - requires and utilizes high specific knowledge, skills and creativity. With literature review and descriptive analysis method, this study aims to: firstly, analyze the prospects for Indonesian creative economic sector in the ASEAN market; secondly, analyze the competitiveness of Indonesia's creative economic sector in ASEAN and the world levels. By making comparison of the data in two periods (2002-2006 and 2014-2015 periods), it can be concluded that the average contribution of creative economy to Indonesian economy continues to increase. The increase goes to the added value, the sectoral contribution to GDP, the provision of employment, and the sectoral absorption of national labor. The prospect of Indonesian creative economy in the ASEAN market lies in the growth of potential customers from the middle class. The number of Indonesian middle class will continue to increase. By adopting and analyzing the output of the Global Creativity Index model, it can be concluded that the competitiveness of Indonesian creative economy in ASEAN and the world is still weak. The weak competitiveness is due to low technology index and talent index. However, based on the findings from previous studies in several regions in Indonesia, it appears that Indonesian people have great potential creativity to develop