The Ministry of Finance said that the realization of tax revenue from the digital economy reached IDR 40.02 trillion as of 31 July 2025. Tax revenue from this sector is projected to continue to grow along with technological developments. This could be a new potential for tax revenue in the future.

The realization of tax revenue from the digital economy business sector consists of the collection of Value Added Tax (VAT) for Trading Through Electronic Systems (PMSE) IDR 31.06 trillion, tax on crypto assets IDR 1.55 trillion, fintech (peer-to-peer lending) tax IDR 3.88 trillion, and tax collected by other parties through the Government Procurement Information System (SIPP Tax) IDR 3.53 trillion.

The largest contribution came from the collection of PMSE VAT worth IDR 31.06 trillion or 77.6 percent of the total revenue. PMSE VAT is a tax on the purchase of digital products or services through digital platforms collected by digital companies appointed by the Directorate General of Taxes (DGT) of the Ministry of Finance (MoF). Some of them include e-commerce, movie and music streaming services, computer software, and e-Books.

As of July 2025, the government has appointed 223 companies as PMSE VAT collectors. In the same month, there were three new appointments, namely Scalable Hosting Solutions OÜ, Express Technologies Limited, and Finelo Limited. At the same time, the government also revoked the appointment of three PMSE VAT collectors, namely Evernote GmbH, To The New Singapore Pte. Ltd. and Epic Games Entertainment International GmbH.

Of the 223 registered collectors, 201 companies have deposited taxes. A total of 201 PMSEs have collected and deposited PMSE VAT totaling IDR 31.06 trillion. The amount consists of deposits of IDR731.4 billion in 2020, IDR3.90 trillion in 2021, IDR5.51 trillion in 2022, IDR6.76 trillion in 2023, IDR8.44 trillion in 2024, and IDR5.72 trillion until 2025.

Director of Service Counseling and Public Relations of the Directorate General of Taxes of the Ministry of Finance Rosmauli explained that crypto tax revenue has been collected amounting to Rp1.55 trillion as of July 2025.

The revenue comes from IDR246.45 billion of revenue in 2022, IDR220.83 billion of revenue in 2023, IDR620.4 billion of revenue in 2024, and IDR462.67 billion of revenue in 2025. The crypto tax revenue consists of IDR730.41 billion of income tax revenue 22 on and IDR819.94 billion of VAT revenue DN.

Fintech tax has also contributed IDR3.88 trillion in tax revenue until July 2025. Revenue from fintech tax comes from IDR446.39 billion revenue in 2022, IDR1.11 trillion revenue in 2023, IDR1.48 trillion revenue in 2024, and IDR841.07 billion revenue in 2025.

The fintech tax consists of Income Tax 23 on loan interest received by Resident Taxpayer and Permanent Establishment amounting to Rp1.09 trillion, Income Tax 26 on loan interest received by Resident Taxpayer amounting to Rp724.25 billion, and VAT DN on periodic deposits amounting to Rp2.06 trillion.

Tax revenue on other digital economy businesses comes from the Government Procurement Information System (SIPP) tax revenue. Until July 2025, revenue from SIPP tax amounted to Rp3.53 trillion. The revenue from the SIPP tax comes from Rp402.38 billion of revenue in 2022, Rp1.12 trillion of revenue in 2023, Rp1.33 trillion of revenue in 2024, and Rp684.6 billion of revenue in 2025. SIPP tax revenue consists of income tax of IDR 239.21 billion and VAT of IDR 3.29 trillion.

Technology push

Tax observer from Tax Research Institute (TRI) Prianto Budi Saptono said in recent years, the digital economy has grown rapidly, changing the trading system from physical stores to digital.

This digital era provides new opportunities for the government to explore new potential taxpayers such as the e-commerce sector.

"The prospect of taxes from the digital economy sector is quite promising, the government must continue to monitor its development, do not let potential lost," he told SUAR in Jakarta (28/8/2025).

Prianto said there are many countries in the world that have implemented digital economy tax, Indonesia can learn a lot, especially regarding the tariff and collection system so as not to harm the business world.

There must be education

Secretary General of the Indonesian e-Commerce Association (idEA) Budi Primawan supports the government's move to strengthen tax compliance including in e-commerce.

This digital tax is still very new and needs education as it still encounters a number of challenges both administrative and technical.

"IDEA considers that there needs to be a sufficient transition period and thorough socialization, especially for UMKM players who are not yet familiar with digital-based tax administration," he said.