#Electronic Transaction

VAT on Digital Goods and Services Regulation Revised, Monthly Reporting Now Mandatory

The Directorate General of Taxes (DGT) has revised the VAT on Electronic Transactions (PMSE VAT) regulation through PER-12/PJ/2025. Check out the full comparison with PER-12/PJ/2020, covering changes in terminology, VAT rates, reporting periods, and the procedures for revoking the appointment of tax collectors.

Jun 25, 2025

BI: Parking Tax and L&B Tax Payments Can Use QRIS

Jan 30, 2024

US Companies Need Time to Fulfill Digital Tax Rules

Digital companies from US claimed that it took at least three months to system and human resources, to carry out this policy. For this reason, the US-based entity will continue to establish communication with the Directorate General of Taxes (DGT).

Jun 14, 2020

Bijak Discussion 3: Digital Tax Collection as per the OECD's Recommendations

Provisions regarding taxation on business actors who conduct e-commerce activities have been regulated in Government Regulation in Lieu of Law (Perppu) number 1 of 2020, which is then outlined in more technical rules in Regulation of the Minister of Finance (PMK) number 48 / PMK.03  / 2020.

May 14, 2020

Digital Tax Enforcement Adds IDR 10.4 trillion of VAT Revenue

The implementation of tax on E-commerce ( Perdagangan Melalui Sistem Elektronik/PMSE), as stipulated in Government Regulation in Lieu of Law (Peraturan Pemerintah Pengganti Undang-Undang/Perppu) number 1 of 2020, could increase revenue from the Value Added Tax (VAT) of Rp 10.4 trillion

Apr 3, 2020