Until October 2022, value-added tax revenue from trading through the electronic system (PPN PMSE) has reached Rp9.17 trillion. This figure is also followed by an increasing number of digital tax collectors.
Director of Extension, Services, and Public Relations of the Directorate General of Taxes at the Ministry of Finance Neilmaldrin Noor explained that the government has received PMSE VAT worth Rp9.17 trillion from 2020 to October 31, 2022.
During January-October 2022, PMSE VAT revenue was recorded at IDR 4.53 trillion. The amount has exceeded the total PMSE VAT acquisition throughout 2021, which is IDR 3.9 trillion.
“A total of 111 business actors have collected and deposited [PMSE PPN] of Rp9.17 trillion,” said Neil on Tuesday (11/8/2022).
Overall, 131 PMSE organizers collect and deposit digital taxes into the state treasury according to the appointment of the Directorate General of Taxes.
As of October 2022, there is one new PMSE provider registered, namely Adobe Systems Software Ireland Limited.
Meanwhile, throughout 2021 there will be 43 PMSEs registered to collect VAT. Meanwhile, in 2020 51 PMSEs were first registered to collect VAT.
“Furthermore, following PMK-60/PMK.03/2022, PMSE business actors who have been appointed are required to collect VAT at a rate of 11 percent on foreign products they sell in Indonesia,” said Neil.
The Ministry of Finance stated that it will continue to appoint PMSE business actors who sell products and provide digital services from abroad to consumers in Indonesia, to collect PMSE VAT.
There are some criteria for PMSE business actors to become digital tax collectors, namely the value of transactions with Indonesian buyers exceeding Rp600 million a year or Rp50 million a month; and/or the amount of traffic in Indonesia exceeds 12,000 a year or a thousand in a month.
Business actors who collect PMSE VAT are required to produce proof of VAT collection on taxes that have been collected. The evidence of collection can be in the form of a commercial invoice, billing, order receipt, or another similar document that mentions the collection of VAT and has been carried out.