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delays in updating the laws. This creates loopholes in the legal framework.

Simultaneously, many shops or business operators on various e-marketplace
platforms are not registered for e-commerce and consequently face
heavy legal tax burdens.

Due to non-compliance with the law and a lack of cooperation on

the part of these shops or business operators, they may not perceive the
benefits or importance of conducting their operations correctly and may

seek to avoid paying taxes to the state. On the other hand, this situation
also results from a concentration of law enforcement efforts by related

agencies who prioritize inspecting, prosecuting, and pursuing those who
do not comply with the law in this matter.

2) Factors of unfairness include: (1) the COVID-19 outbreak causing
an increase of online trades; (2) online platforms reaching a wide range of

people; and (3) consumer behavior towards convenience and low prices.

3) The risks arising from unfairness in e-marketplace platforms

resulting in potential losses for the government sector in terms of tax
revenue from stores or entrepreneurs who are not registered for

e-commerce and fail to pay taxes as required by law. Additionally, there
are parcels from overseas that may be exempt from paying Value Added

Tax (VAT). Conversely, stores that do not cooperate and do not comply
with the laws regarding e-commerce registration and tax payment are at

risk of violating the law. If these businesses are inspected by the Revenue