Current events are dominated by issues related to taxpayer enforcement, e-commerce regulation, and efforts to restructure MSME debt. The tax authority, through the Minister of Finance (Menkeu) Purbaya Yudhi Sadewa, is taking firm steps against tax delinquents by utilizing PPATK data, while on the other hand, e-commerce tax policy is facing a delay. This summary aims to provide a comprehensive overview of the government's efforts to enhance tax compliance and support the MSME sector.
The tax authority demonstrates firm enforcement despite facing significant challenges. Tax consultants acknowledge that collecting taxes from 200 tax delinquents is no easy matter. Nevertheless, tax officials (DGT) are now pursuing tax delinquents by utilizing data from the Financial Transaction Reports and Analysis Center (PPATK). This collaboration has successfully achieved Rp18.47 trillion in additional state revenue, affirming the effectiveness of using financial data in tax law enforcement.
Meanwhile, the government is being flexible towards sectors needing support but is facing intricate social justice issues. Minister of Finance Purbaya Yudhi Sadewa explained the delay of the e-commerce tax policy until February 2026. This delay is being implemented to provide more time for e-commerce businesses and the government to prepare a mature system and adequate socialization, aiming to avoid negative impacts on the business climate. On the other hand, the Financial Services Authority (OJK) asks Minister of Finance Purbaya to extend the debt write-off program for MSMEs, aiming to help affected MSMEs recover and strengthen the real sector.
The issue of fiscal fairness is a major focus in the public and legal spheres. The tax regulation on severance pay for laid-off workers shows a deduction of up to 25% of the severance value. This regulation, which sets a progressive taxation scheme, is the focus of public objection and has triggered a lawsuit at the Constitutional Court (MK), deemed burdensome for workers who are already facing economic hardship after losing their jobs.
Minister Purbaya's decision to delay the e-commerce tax until early 2026 is a cautious step to maintain the momentum of the digital economy's growth. Concurrently, the DGT is showing assertiveness by utilizing PPATK data to collect from tax delinquents, which yielded Rp18.47 trillion and underscores the importance of data integration in taxation. Conversely, the issue of severance pay taxation with a deduction of up to 25% continues to cause controversy and demands for social justice. Finally, the OJK's request to extend the MSME debt write-off program highlights that the real sector still requires fiscal and policy intervention to support post-pandemic recovery.
The current dynamics reflect a tightening of supervision by fiscal authorities through data collaboration (DGT-PPATK) and warnings to taxpayers. Simultaneously, the government is acting flexibly (e-commerce tax delay) and responsively to the needs of the real sector (request for MSME debt write-off extension). For business players, increased tax compliance is a necessity, while the severance tax issue will continue to be a barometer of fiscal policy fairness in the eyes of the public and the law.