In order to boost state revenue, the Government has begun to impose taxes on traders in online marketplaces. This provision was implemented after the Minister of Finance Sri Mulyani Indrawati signed a new regulation regarding income tax imposition, in the Minister of Finance Regulation Number 37 of 2025, which was established by the Minister of Finance Sri Mulyani Indrawati, on June 11, 2025 and enacted on July 14, 2025.
Later, organizers of trading through electronic systems (PMSE) or e-commerce will be appointed as parties that collect income tax for online traders within it.
Vice Minister of Finance (Wamenkeu) Anggito Abimanyu said that the collection of taxes from digital activities is part of efforts to develop business processes and strengthen the capacity of state revenue based on digital transactions, both domestic and cross-country.
"This step has begun to be implemented in 2025, and will be further strengthened in 2026," said Anggito in a meeting with Commission XI of the House of Representatives at the Parliament Complex, Senayan, Jakarta, Monday, July 14, 2025.
Meanwhile, the Indonesian E-Commerce Association (idEA) expressed its support for the regulation which also appoints the marketplace platform as a collector of Income Tax (PPh) Article 22 on electronic sales transactions of goods.
"In principle, we support the government's steps in strengthening tax compliance, including in the e-commerce sector," he said in an official statement, Tuesday (15/7).
Budi emphasized that this policy does not add new tax burdens for business actors, but only transfers the tax collection mechanism from business actors to digital platforms.
One of the challenges highlighted is the seller's obligation to upload an income statement that must be printed, signed and affixed with a stamp.
Nevertheless, implementation in the field still leaves technical and administrative challenges. One of the challenges highlighted is the seller's obligation to upload an income statement that must be printed, signed and affixed with a stamp.
