E-commerce is a fast growing business, similar to conventional transactions, based on the taxation aspect, e-commerce transactions are also taxed. In 2013 Indonesia issued a provision to regulate the taxation of e-commerce transactions through SE-62 / PJ / 2013 which aims to provide an understanding of the tax aspects of e-commerce transactions so that potential tax revenue can be optimized. Although this provision has been issued, but in reality the tax compliance on e-comerce transactions is still low. The question is whether this SE-62 / PJ / 2013 provision is sufficient to regulate income tax reporting on e-commerce transactions. This study is aimed to look at the effectiveness of this provision by comparing it with the similar provision of income tax reporting in the United States to review the deficiencies of each provision so that it can be analyzied what things can be done to overcome related problems. This research was conducted using qualitative method by conducting literature study and interview with related parties to get a broad picture. The results indicate that the provision of income tax reporting in Indonesia has not provided an opportunity for the tax authorities to access the information of e-commerce entrepreneurs which makes it difficult for the tax authorities to ascertain whether the taxpayer has reported the tax or not and can not verify the reports of tax payer because of the absence of the taxpayer’s information that can be used as a comparison. In order to overcome this, the tax authorities need to conduct more massive socialization and are authorized to obtain information regarding the earnings of business actors from online marketplace e-commerce transactions of third parties as well as by updating the provisions of SE-62 / PJ / 2013.