Tax on Digital Economy Businesses Reaches IDR 33.39 Trillion
JAKARTA – As of January 31, 2025, the government recorded tax revenue from the digital economy sector reaching IDR 33.39 trillion. This revenue comes from various taxes, including Value Added Tax on Trade Through Electronic Systems (VAT PMSE) amounting to IDR 26.12 trillion, crypto tax of IDR 1.19 trillion, fintech tax of IDR 3.17 trillion, and tax on procurement transactions through the Government Procurement Information System (SIPP) of IDR 2.9 trillion.
To date, the government has appointed 211 PMSE business actors as VAT collectors. However, throughout January 2025, there were no new appointments, data changes, or revocations of tax collector status.
Of the appointed entities, 181 business actors have collected and deposited PPN PMSE totaling IDR 26.12 trillion. This revenue is derived from various years: IDR 731.4 billion (2020), IDR 3.90 trillion (2021), IDR 5.51 trillion (2022), IDR 6.76 trillion (2023), IDR 8.44 trillion (2024), and IDR 774.8 billion (2025).
Taxes from crypto transactions up to January 2025 reached IDR 1.19 trillion, with details as follows: IDR 246.45 billion (2022), IDR 220.83 billion (2023), IDR 620.4 billion (2024), and IDR 107.11 billion (2025). This tax consists of Income Tax Article 22 on the sale of crypto assets at exchangers amounting to IDR 560.55 billion and domestic VAT on crypto purchases of IDR 634.24 billion.
Revenue from the fintech (P2P lending) sector is also significant, reaching IDR 3.17 trillion as of January 2025. This comes from IDR 446.39 billion (2022), IDR 1.11 trillion (2023), IDR 1.48 trillion (2024), and IDR 140 billion (2025). Fintech tax comprises Income Tax Article (ITA) 23 on loan interest of IDR 830.54 billion, ITA 26 of IDR 720.74 billion, and domestic VAT of IDR 1.62 trillion.
In addition, tax from transactions through the Government Procurement Information System (SIPP) reached IDR 2.90 trillion. This revenue includes IDR 402.38 billion (2022), IDR 1.12 trillion (2023), IDR 1.33 trillion (2024), and IDR 53.77 billion (2025). SIPP tax consists of income tax of IDR 195.54 billion and VAT of IDR 2.71 trillion.
Creating a Level Playing Field
The government is committed to fostering fair competition between conventional and digital businesses. "The government will continue to appoint PMSE business actors that sell digital products or services from abroad to consumers in Indonesia," said Dwi Astuti, Director of Extension, Services, and Public Relations of the Directorate General of Taxes (DGT), in a press release issued by the DGT.
In addition, the government remains committed to exploring new tax potentials in the digital economy sector, including crypto tax, fintech tax on loan interest, and SIPP tax on procurement transactions of goods and services to boost state revenue. (KEN)
