Write the summary of following paragraph BACKGROUND The phenomenon of internet-based business is undeniably a trend that characterizes business activities in both developed and developing countries. New concepts have evolved as the advancement of information technology and new business paradigms is regarded as the key to success of companies in the information age and the future. Advances in technology, computers and telecommunications support the development of Internet technology. The use of the internet in business is changing from functionality as a tool for electronic information exchange into a tool for business strategy applications, such as: marketing, sales, and customer service. Internet marketing has penetrated obstacles, national boundaries, and without standard rules. While conventional marketing, goods flow in large parties, through seaports, containers, distributors, guarantee institutions, importers, and bank institutions. Conventional marketing is more involved than marketing over the internet. Marketing on the internet is the same as direct marketing, where the consumer deals directly with the seller, even though the seller is abroad. The use of the internet has experienced tremendous growth in the business field especially in large-scale enterprises. Since the discovery of internet technology in the 1990s its use is widespread because it is seen to provide enormous benefits for the smooth process of business activities. Seeing the fact, the application of internet- based technology is one important factor to support the success of a product of a company. To accelerate and increase sales quickly then by looking at the development of information technology is rapidly, we can utilize an on-line service in the form of e-commerce. Under offline world, the sales system of customers used by the company is only written and manual, which often tend to mislead. With the services of internet- based business that can be quickly enjoyed by customers and companies themselves then all the services desired by customers can be immediately followed up with as soon as possible, so that the company will be able to provide the best service and the fastest for the customers. Therefore, with the utilization and use of internet technology is expected to provide great benefits to the competitive business world. Companies that are able to compete in the competition is a company that is able to implement technology and information into the company. The increasing number of internet users impact on the increasing turnover of electronic commerce will cause some problems in the field of finance, one of which is tax. The existence of e-commerce with no geographical boundaries of course also raises the question of how the tax law is anticipating the income from internet- based transaction. Without proper taxation regulation of internet-based transactions, the potential for tax revenue on internet- based transactions can be lost. Tax is one of the largest sources of state revenues. The country's largest revenue should continue to be optimally upgraded so that the country's growth rate and development implementation can work well. Thus, it is expected taxpayer compliance in carrying out its tax obligations voluntarily in accordance with applicable tax laws. Non-compliance with taxpayers may potentially avoid tax evasion. Tax avoidance strategy is one way permitted by law even though it is very unfavorable to the State because it does not provide income for APBN. So, in practice tax avoidance is used as exploiting limitation in tax law without violating existing tax laws. Because the tax is a burden for the company so the greater the tax burden paid by the company then it can reduce revenue received by the company. In order for revenue received by the company is not reduced then the company uses tax avoidance as a necessary strategy. The most common tax avoidance strategy is done by companies involving two countries, especially in companies engaged in internet-based business model. Tax avoidance strategies stipulated in taxation laws aim to avoid double taxation. Here is one method of avoidance of double taxation for example Bilateral Taxation Method. The Bilateral Taxation Method in its tax calculation should consider the treaty of the two countries (tax treaty). Indonesia cannot easily establish the amount of tax owed by foreign residents or international bodies of the two countries that have entered into an agreement. Google, as a internet-based company, conducts its business activities in Indonesia as a representative office but is domiciled in Singapore. Based on tax treaty Indonesia and Singapore, Google enjoys withholding tax rate 0% on its revenue derived from Indonesia and books its revenue under its Singapore entity as stated in its billing. While the Indonesian government suspects that Google diverts as its existing income in Indonesia to Singapore to reduce the tax burden