State Treasury Flooded with Trillions of Rupiah from Digital and Import Taxes: Marketplaces Ready to Collect Income Tax from Online Merchants!

The Ministry of Finance noted that the realization of tax revenue up to August 2026 reached Rp1,409 trillion, or 59.8% of the target, reflecting a year-on-year (yoy) growth of 24.1%. Minister of Finance Suahasil Nazara explained that this growth in tax revenue realization was driven by Corporate Income Tax (Corporate PPh), Domestic Value Added Tax (Domestic VAT/PPN DN), and import taxes. Corporate Income Tax revenue reached Rp243.7 trillion, growing 25.5% yoy, while Domestic VAT reached Rp314.8 trillion, growing 53.9% yoy. Meanwhile, import tax revenue reached Rp259.1 trillion, growing 53.9% yoy.

The growth in Corporate Income Tax was driven by increased profitability in the palm oil sector due to rising prices, as well as a decrease in tax refunds (restitution). The Domestic VAT growth was driven by restitution management in the wholesale trade of fuel oil (BBM), whereas import tax revenue was driven by higher oil prices and exchange rate depreciation. Furthermore, Article 22 Import Income Tax revenue reached Rp57.7 trillion, growing 10.5% yoy. Personal Income Tax reached Rp18.2 trillion, growing 14.6% yoy, in line with the more comprehensive pre-populated withholding tax slip feature following the implementation of Coretax, which consequently increased tax underpayments.

Article 26 Income Tax revenue reached Rp62.5 trillion, growing 25.5% yoy, in line with the intensification of law enforcement. Meanwhile, Final Income Tax reached Rp91.3 trillion, growing 8.3% yoy, driven by the transfer of participating interests in the oil and gas mining sector. Other tax revenues reached Rp190.1 trillion, growing 7.5% yoy.

On the other hand, the digital economy sector has also made a significant contribution to national tax revenues.

Tax revenue from the digital economy sector reached approximately Rp11.2 trillion up to August 2026. This revenue originated from four types of taxes: Value Added Tax on Electronic System Trading (PMSE VAT), crypto asset tax, fintech or peer-to-peer (P2P) lending tax, and the tax collected through the Government Procurement Information System (SIPP Tax). The largest contribution came from the PMSE VAT, which reached Rp8.38 trillion, followed by SIPP Tax revenue of Rp1.67 trillion, fintech tax of Rp878.18 billion, and crypto asset tax of Rp268.95 billion.

By the end of August 2026, the Directorate General of Taxes (DJP) had appointed 277 PMSE businesses as PMSE VAT collectors. Meanwhile, a total of 244 PMSE actors have collected and remitted the PMSE VAT, with deposits throughout 2026 amounting to Rp8.38 trillion. Cumulatively, from 2022 to August 31, 2026, tax revenue from the digital economy sector has reached Rp57.23 trillion. Inge Diana Rismawati, Director of Extension, Services, and Public Relations at the DJP, stated that improved compliance among digital business actors is expected to strengthen state revenue while creating fair tax treatment between conventional and digital businesses.

In line with the development of taxation in the digital economy sector, the government is also preparing a mechanism for collecting Article 22 Income Tax through marketplaces. The DJP under the Ministry of Finance will enforce the collection of Article 22 Income Tax by marketplace providers on domestic trade transactions starting November 1, 2027. This plan was previously communicated through Announcement Number PENG-46/PJ.09/2026. Meanwhile, the decision regarding the appointment of marketplaces as Article 22 Income Tax collectors will be reaffirmed on October 1, 2026. Inge Diana Rismawati confirmed that there are no changes to the marketplaces previously appointed as Article 22 Income Tax collectors.

Four marketplaces—Shopee, Tokopedia, Lazada, and Blibli—will begin collecting Article 22 Income Tax from online merchants on November 1, 2027. This policy is mandated by Minister of Finance Regulation (PMK) Number 37 of 2025, which regulates the appointment of marketplace providers as Article 22 Income Tax collectors on income received by domestic merchants from transactions through their platforms. Previously, Director General of Taxes Bimo Wijayanto also mentioned that these four marketplaces have completed preparations and testing to implement the Article 22 Income Tax collection provisions.

Overall, these three developments illustrate the dynamics of tax revenue and administration across both the conventional and digital economy sectors. As of August 2026, the realization of tax revenue reached Rp1,409 trillion, while tax revenue from the digital economy sector amounted to approximately Rp11.2 trillion. On the other hand, the government is gearing up to implement the collection of Article 22 Income Tax by marketplace providers on domestic merchant transactions starting November 1, 2027, as part of the execution of the PMK Number 37 of 2025 provisions.