The purpose of this paper is to analyse the reformation of regulations and policies of the Indonesian government in increasing the state revenues through the application of taxes to the e-commerce transaction system. At the recent decades, the Indonesian government has only implemented regulations regarding taxation of Tax Income and Value Added Tax, so that the level of state revenues is still not optimal. Through using descriptive methods and qualitative approach, this study concludes that the potential for state revenue that can be obtained from the e-commerce transaction system is quite large. Therefore, to increase the state revenues, the government of Indonesia in 2020 began to enforce a policy of applying tax rates for all forms of e-Commerce transaction systems as regulated in Minister of Finance Regulation Number: 48/PMK.03/2020 on Tax Rates for the Electronic Trade Systems

Enhancement, State Revenue, Renewal, Tax System, E-Commerce.