Online Buying and Selling Starts to be Taxed

Online Buying and Selling Starts to be Taxed
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In order to boost state revenue, the government has started taxing traders in online markets or marketplaces. This provision was enacted, after Minister of Finance Sri Mulyani Indrawati signed a new regulation on the imposition of income tax, in Minister of Finance Regulation Number 37 of 2025, which was stipulated by Minister of Finance Sri Mulyani Indrawati, on June 11, 2025 and promulgated on July 14, 2025.

Later, the organizer of trading through electronic systems (PMSE) or e-commerce will be the party that collects income tax for online traders in it.

Deputy Minister of Finance Anggito Abimanyu said that tax collection from digital activities is part of efforts to develop business processes and strengthen state revenue capacity based on digital transactions, both domestic and cross-border.

"This measure has started to be implemented in 2025, and will be strengthened again in 2026," Anggito said in a joint 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 regulation ii, which also appoints marketplace platforms as collectors of Income Tax Article (ITA) 22 on electronic sales of goods transactions.

"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 regulation 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 obligation of sellers to upload a turnover statement that must be printed, signed, and stamped. 

However, the implementation in the field still leaves technical and administrative challenges. One of the challenges highlighted is the obligation of sellers to upload a turnover statement that must be printed, signed, and stamped.