JAKARTA – Tax revenue from Indonesia's digital economy continued to post solid growth, reaching IDR54.71 trillion as of June 30, 2026, according to the Directorate General of Taxes (DGT). The largest contribution came from Value Added Tax (VAT) on Electronic Commerce (PMSE), followed by taxes on crypto assets, financial technology (fintech), and the Government Procurement Information System (SIPP).
Based on the DGT's official release, VAT on PMSE accounted for IDR42.01 trillion of the total digital tax revenue. This was followed by IDR2.09 trillion from crypto asset taxes, IDR5.1 trillion from fintech taxes, and IDR5.51 trillion from SIPP taxes.
Director of Dissemination, Services, and Public Relations at the DGT, Inge Diana Rismawanti, said that by the end of June 2026, the DGT had appointed 271 digital businesses as VAT collectors for PMSE transactions. Of these, 236 businesses had collected and remitted VAT, contributing a cumulative IDR42.01 trillion in revenue. During June 2026, the DGT also updated its list of VAT collectors by revising the information of one PMSE operator, Lemon Squeezy LLC.
In addition to PMSE VAT, digital economy tax revenue was also supported by taxes on crypto asset transactions. As of June 2026, crypto tax revenue reached IDR2.09 trillion, comprising IDR1.21 trillion from Income Tax Article (ITA) 22 and IDR881.82 billion from domestic VAT.
Meanwhile, tax revenue from the fintech (peer-to-peer lending) sector totaled IDR5.1 trillion. The amount consisted of Income Tax Article (ITA) 23 on loan interest received by domestic taxpayers and permanent establishments, Income Tax Article (ITA) 26 on loan interest received by foreign taxpayers, and domestic VAT.
Revenue from SIPP taxes reached IDR5.51 trillion through June 2026, including IDR402.52 billion from Income Tax Article (ITA) 22 and IDR5.11 trillion from VAT.
Inge expressed hope that stronger compliance among digital businesses would continue to support government revenue while fostering a fairer tax system.
"We hope that the continued improvement in compliance among digital businesses will strengthen government revenue while creating a level playing field for all business models, both conventional and digital," Inge said. (KEN)
