OpenAI Appointed as PMSE VAT Collector, Digital Tax Reaches IDR 44.55 Trillion
JAKARTA. The Directorate General of Taxes (DGT) has officially appointed OpenAI OpCo, LLC as a collector of Value Added Tax (VAT) on Trade Through Electronic System (PMSE) in Indonesia. The appointment was conveyed by the DGT in an official release on 28 December 2025.
In the release, the DGT stated that OpenAI is one of three new companies appointed as PMSE VAT collectors up to November 2025, along with the International Bureau of Fiscal Documentation and Bespin Global. With this addition, the total number of PMSE VAT collectors appointed by the government has reached 254 companies. Meanwhile, the appointment of Amazon Services Europe S.a.r.l. was revoked because the related company no longer meets the criteria as a PMSE VAT collector.
The DGT explained that the appointment of OpenAI reflects the expansion of the digital tax base in line with the rapid development of artificial intelligence (AI)-based services.
As of 30 November 2025, tax revenue from the digital economy sector was recorded at IDR 44.55 trillion. This digital tax revenue came from several sources. The largest contribution came from PMSE VAT amounting to IDR 34.54 trillion. In addition, revenue was also obtained from crypto asset taxes amounting to IDR 1.81 trillion, fintech taxes amounting to IDR 4.27 trillion, and taxes collected through the Government Procurement Information System (SIPP Tax) amounting to IDR 3.94 trillion.
The Director of Counseling, Services, and Public Relations of the DGT, Rosmauli, said that this achievement shows the increasingly significant role of the digital economy in supporting state revenue.
“The realization of digital tax revenue reaching IDR 44.55 trillion reflects the increasingly significant contribution of the digital economy to state revenue,” she said, as quoted from the DGT’s official release.
Rosmauli added that the appointment of PMSE VAT collectors from companies in the field of artificial intelligence reflects the increasing economic benefits of the digital economy for the public, especially in supporting state revenue. (KEN)
