JAKARTA The government has issued Minister of Finance Regulation (PMK) Number 37 of 2025 concerning the Appointment of Other Parties as Income Tax Refuges and Procedures for Levy, Deposit, and Reporting Income Taxes Equipped by Other Parties for Income Received or Obtained by Domestic Traders by the Mechanism of Trade through Electronic Systems.
PMK-37/2025 was set for June 11, 2025 and took effect on the date of promulgation on July 14, 2025.
Rosmauli's Director of Counseling, Services and Public Relations said that the background for the issuance of PMK is the rapid development of trade through the marketplace in Indonesia, especially after the COVID-19 pandemic which has pushed changes in consumer behavior towards digital.
"This development is reinforced by the high population of Indonesia, the increasing use of smartphones and the internet, as well as the advancement of financial technology which makes online transactions easier," he said, Monday, July 14.
He said that this condition creates a digital-based trading ecosystem that continues to grow so that regulations are needed to encourage the ease of tax administration, especially for business actors who transact via electronic systems.
In addition, Rosmauli said that this arrangement aims to create business justice (level playing field) between digital and conventional business actors.
According to him, similar tax policy practices have been implemented in several countries such as Mexico, India, the Philippines, and Turkey.
He explained that the main arrangement in PMK-37/2025 includes the mechanism for appointing a marketplace as an Income Tax Collection (PPh) Article 22 for transactions carried out by domestic merchants.
As for the implementation, merchants are required to convey information to the marketplace as the basis for the collection.
In addition, this PMK also regulates the tariff for collecting PPh Article 22 at 0.5 percent, which can be final or not final.
Furthermore, he said that PMK-37/2025 determined the invoice as a certain document which was Equated with Evidence of Cutting and/or Collection of the unification PPh.
Rosmauli said that this PMK also contained provisions regarding the mechanism for collecting PPh Article 22 by the marketplace for transactions carried out by merchants in accordance with the sales invoice document and the minimum data standard that must be listed in the invoice.
In addition, he said that the marketplace has an obligation to convey information to the Directorate General of Taxes (DJP).
The scheme for imposing PPh Article 22 carried out by the marketplace as stated in PMK-37/2025, namely for Taxpayers (WP) Private People who have turnover below or up to Rp500 million, so do not collect PPh.
As for private taxpayers between Rp. 500 million to Rp. 4.8 billion, the tariff charged is 0.5 percent of the collected income tax is final if it meets the provisions of PP-55/2022. However, if it does not meet PP-55/2022 or chooses general provisions, taxes are not final and can be used as tax credit in Annual SPTs.
Meanwhile, for taxpayers, individuals and agencies with turnovers above Rp4.8 billion, the applicable tariff is 0.5 percent, the tax property is not final and can be used as tax credit in Annual SPT.
SEE ALSO:
Furthermore, for corporate taxpayers who have turnover below or up to IDR 4.8 billion, the tariff charged is 0.5 percent. The collected income tax is final if it meets the provisions of PP-55/2022. However, if it does not meet PP-55/2022 or chooses general provisions, the tax is not final and can be used as a tax credit in the Annual SPT.
Then for a corporate taxpayer with a turnover of more than IDR 4.8 billion, the applicable tariff is 0.5 percent, the tax property is not final and can be used as a tax credit in an Annual SPT.
"With the enactment of PMK-37/2025, tax collection on transactions in the marketplace becomes simpler and system-based," he said.
He emphasized that this rule is not a new tax, but a form of adjusting the tax collection method from what was previously done manually, which is now adapted to the digital trading system.
"Hopefully, the community, especially MSME actors, can more easily carry out their tax obligations, be treated equally, and participate in supporting the growth of a healthy and just digital economy," he explained.
The English, Chinese, Japanese, Arabic, and French versions are automatically generated by the AI. So there may still be inaccuracies in translating, please always see Indonesian as our main language. (system supported by DigitalSiber.id)
