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This study aims to analyze the implementation of e-commerce tax in Indonesia from the perspectives of law and enforcement effectiveness. Using a normative juridical approach, this research examines the legal norms outlined in legislation, including Law No. 11 of 2008 on Electronic Information and Transactions (as amended), Law No. 7 of 2014 on Trade, and Minister of Finance Regulation No. 210/PMK.010/2018. The findings indicate that e-commerce requires specific regulations due to its unique characteristics compared to conventional trade. These regulations aim to protect consumers and ensure tax compliance. However, challenges in implementing these regulations persist, particularly in supervision and law enforcement. Furthermore, the taxation aspect of e-commerce faces difficulties in reaching international businesses and avoiding tax evasion. Therefore, ongoing efforts from the government are necessary to strengthen regulations and law enforcement in addressing the dynamics of e-commerce development in Indonesia, to achieve legal certainty and optimal tax contributions from this sector.

PT Sinergi Gula Nusantara, which is a subsidiary of Holding Perkebunan Nusantara (Persero), is a national sugar industry and overseas 36 sugar factories throughout Indonesia. Income Tax 21 policy on natura or enjoyment obtained in tax implementation. This research is written using descriptive method of analysing the results directly to the company during the internship. As for natura or enjoyment obtained by employees in the form of Office Clothing, K3 facilities, Health COB, Extra Voiding, Sports Activities, Icip-Icip Sugar, PG Service House, Service Vehicles for certain Positions and Pension Contributions by the Company.