Hunting for Trillions in Revenue, Government Targets E-Commerce Sellers and Investigates Dozens of Major Steel Companies!

The Government and the House of Representatives (DPR) have agreed on a state revenue target of Rp3,426 trillion for the 2027 fiscal year. This target consists of tax revenue amounting to Rp2,591.4 trillion, customs and excise of Rp316.6 trillion, and Non-Tax State Revenue (PNBP) of Rp517.4 trillion. In order to achieve this target, the government is encouraging increased compliance, data utilization, law enforcement, and the strengthening of a digital economy tax system that is adaptive and equitable. The strengthening of tax administration is also directed at supporting the optimization of Coretax and the use of the Compliant Risk Management Integrated Risk Engine.

One of the tax intensification measures drawing attention is the collection of Article 22 Income Tax (PPh) on e-commerce at a rate of 0.5% for online merchants through marketplaces. The Directorate General of Taxes (DJP) previously appointed Tokopedia, Shopee, Lazada, and Blibli as income tax collectors for online merchants. The policy was originally planned to take effect in August 2026; however, Minister of Finance Purbaya Yudhi Sadewa decided to postpone its implementation until November 2026. Nevertheless, to date, there has been no final decision regarding the implementation of this collection starting November 1, 2026.

Amid preparations for a massive tax base expansion for the upcoming fiscal year, tax authorities currently must also strive to secure state treasury revenues for the remainder of the current year.

On the current year's tax revenue side, the Directorate General of Taxes (DJP) noted that tax revenue as of August 31, 2026, grew by 27% year-on-year (YoY). Based on preliminary data, tax revenue is estimated to have reached Rp1,441.9 trillion, or approximately 61.15% of the 2026 State Budget (APBN) target. This figure represents an increase compared to the revenue in the same period of the previous year, which was recorded at Rp1,135.4 trillion.

Despite recording high growth, the DJP remains conservative in projecting tax revenue through the end of 2026. Based on the 2026 outlook, tax revenue is projected to reach Rp2,310.8 trillion, indicating a potential shortfall of Rp46.9 trillion compared to the APBN target of Rp2,357.7 trillion. Director General of Taxes Bimo Wijayanto stated that the DJP is still exercising caution in projecting tax revenue until the end of the year and is currently still referring to this outlook.

Strengthened supervision is also being carried out on taxpayers in the scrap iron and steel processing sector. The Directorate General of Taxes (DJP) of the Ministry of Finance is currently handling 38 corporate taxpayers operating in this sector regarding alleged tax non-compliance. From the handling of these taxpayers, collected tax revenue reached Rp326.6 billion through the functions of supervision and preliminary evidence examination.

In its handling, the DJP discovered several patterns of non-compliance, including unreported sales without the issuance of Tax Invoices, resulting in unadministered Value Added Tax (VAT) that should have been collected. The DJP also found the use of third-party or nominee accounts so that payment flows were not fully reflected in the taxpayers' bookkeeping, direct payments from customers to suppliers, and the issuance of Tax Invoices not based on actual transactions.

The handling of these 38 taxpayers was carried out through the functions of supervision, examination, and law enforcement for different tax years. A total of 16 taxpayers have paid their outstanding obligations following supervisory actions, while 13 other taxpayers also made payments after supervision by the DJP. In addition to evaluating taxpayers individually, the DJP is also tracing parties with linkages based on data and transactions, including suppliers, customers, and other related parties, to obtain a more comprehensive picture of compliance.

This series of policies and supervisory measures demonstrates the government's efforts to strengthen state revenue through increased compliance, data utilization, tax intensification, and the strengthening of administration and law enforcement. Amid increasingly higher revenue targets, the strengthening of the tax system and data-based supervision have become crucial components in supporting the optimization of tax revenue and realizing an adaptive and equitable tax system.