DJP Targets Local E-Commerce to Become Tax Collectors by 2026

JAKARTA - The Directorate General of Taxes (DJP) of the Ministry of Finance plans to appoint domestic e-commerce platforms as tax collectors for the sale of goods transactions carried out by merchants within the platform.

The policy aims to expand the tax revenue base, especially from the digital economy sector.

Previously, this rule was planned to be implemented in 2025, but its implementation was postponed by considering the economic conditions.

Director General of Taxes Bimo Wijayanto, said that the policy is targeted to take effect in 2026.

"We hope that in 2026, domestic digital platforms will also be required to collect taxes in accordance with the conditions of merchants on digital platforms," said Bimo at the Indonesia Fiscal Forum 2026, Tuesday, January 27.

This policy was taken as an effort to face the challenge of achieving the tax revenue growth target for 2026 which was set to increase by 22.9 percent or around IDR 440.1 trillion compared to the previous year's realization.

To note, the government itself targets tax revenue in 2026 to reach Rp. 2,357 trillion.

Bimo explained that the change in the economic structure from a conventional model to a digital economy requires a more adaptive and responsive taxation system and business processes.

"How disruption in digital media also makes them have to change the way they do business. So we also have to change the way we do our business processes," he said.

He said that currently, DJP has recorded that around 240 trading platforms through foreign electronic systems (PMSE) have been registered and contribute to tax revenue of around Rp8 trillion to Rp9 trillion per year.

Bimo added that these achievements will continue to be optimized and become a model for the implementation of the domestic digital ecosystem.

"We will improve it, we will make sure that these foreign platforms can also improve their performance," he said.