Technology Architecture as an Instrument for Digital Taxation

Round 1

Reviewer 1 Report

Very well written and brilliantly drafted.

I detect in the first part of the article a redundant use of "digital platforms" that makes the reading a bit cumbersome. A limited rephrasing would be great.
As to the French and Italian situations, to my knowledge, the two digital taxes are currently put on hold, thus not charged due the pressure that the US has exercised on the two countries. In this respect bibliography could be improved adding for instance this: https://kluwerlawonline.com/journalarticle/EC+Tax+Review/29.1/ECTA2020002

which can be downloaded for free, upon request from here https://www.researchgate.net/publication/338761625_Rise_and_Decline_of_the_Westphalian_Principle_in_Taxation_The_Web_Tax_Case

Author Response

We make the response to the reviewer in the document, Please see the attachment. Thank You.

Author Response File: Author Response.pdf

Reviewer 2 Report

The references need to be updated to the latest available, which would include works published up to and including 2023 (e.g., a close examination of recent OECD publications is needed). There needs to be inclusion of more international references.

All quotes or other key definitions need to be supported by references with page numbers.

All abbreviations need to be set out in full the first time they are used and not at later points in the paper.

The choice of comparative countries needs to be explained and justified for the selections made.

An expansion of the discussion of the US reaction to DSTs in countries such as France would improve the paper.

The conclusions are much too brief - please expand on the implications if a DST is withdrawn or repealed.  How do the examples of DSTs provided in the paper offer guidance or insights for Indonesia? Are there justifiable reasons for any differences?

The paper needs to have a thorough proof reading and review of its structure by someone more proficient in academic English. 

It would be helpful to non-Indonesian language readers to have all non-English references translated into English.

Author Response

We make the response to the reviewer in the document, Please see the attachment. Thank You.

Author Response File: Author Response.pdf

Round 2

Reviewer 1 Report

I appreciate your efforts in improving your paper and I congratulate you on your achievement.

Reviewer 2 Report

The paper is now able to be recommended to be accepted for publication.

The revised version should have a further proof reading which may be able to be undertaken as part of the copyediting process.