Get Familiar With Tax Rules For PMSE And Regulations For E-Commerce

JAKARTA - Starting last July 1, all online shopping activities began to be taxed. This was determined by the government due to increased online shopping activities, especially in the midst of this pandemic. This rule applies to the purchase of goods or services purchased online. Each purchase will be subject to a Value Added Tax (VAT) of 10 percent.

This is based on Perppu No.1 / 2020, concerning State Financial Policy and Financial System Stability for Handling the Covid-19 Pandemic. It regulates VAT and Income Tax (PPh) in Electronic Trading (PMSE).

VAT of 10 percent will be borne by buyers of digital products and services from foreign and domestic traders or PMSE operators who reach a certain transaction value or amount of traffic and access within 12 months. The minimum figure is determined by the Director General of Taxes.

Quoted from the tax.go.id page, this material should have been included in the Taxation Omnibus Law Bill, but because of the pandemic that hit, the material on tax imposition in PMSE activities was included in the Perppu which could be called a mini-omnibus law.

To a lesser extent, the issuance of this Perppu is also urged by the prediction of tax revenue that will decline in the next few years. This decline is related to the State Budget (APBN) deficit which is also getting bigger because the government is dealing with the pandemic. Therefore, Perppu No.1 / 2020 is intended to accommodate the APBN deficit.

This time, Siniar VOI will discuss the taxation system in PMSE (Electronic Trading) in the marketplace. Hit the listen button and we'll tell the story for you.