Government Appoints OpenAI as PPN PMSE Collector

Rupiah and US dollar (between)

JAKARTA - The government officially designates OpenAI OpCo, LLC as the collector of Value Added Tax on Trade through Electronic Systems (PPN PMSE).

This policy is part of the government's strategy to expand the scope of leasing in the digital economy sector which continues to experience rapid growth.

The determination of OpenAI, the developer of ChatGPT, was carried out in November 2025 together with two other entities, namely the International Bureau of Fiscal Documentation and Bespin Global, with the addition, by November 2025 the government has appointed a total of 254 foreign digital business actors as collectors of PPN PMSE.

Director of Extension, Services, and Public Relations of the Directorate General of Taxes, Rosmauli, said that the appointment of companies in the field of artificial intelligence (AI) as collectors of PPN PMSE reflects the increasing role of digital economy in providing real benefits to the community, especially in supporting state revenues.

He said that as of November 30, 2025, out of all the collectors that had been designated, 215 PMSE had carried out the collection and deposit of the PMSE VAT with a total value of Rp. 34.54 trillion.

Rosmauli explained that the amount came from receipts of Rp731.4 billion in 2020, Rp3.9 trillion in 2021, Rp5.51 trillion in 2022, Rp6.76 trillion in 2023, Rp8.44 trillion in 2024, and Rp9.19 trillion in 2025.

As for cumulative, tax revenue from the digital economy sector until November 2025 was recorded at Rp. 44.55 trillion.

He explained that the revenue was sourced from the PPN PMSE, tax on crypto asset transactions, fintech tax, especially peer-to-peer lending, as well as taxes collected through the Government Procurement Information System (SIPP).

"The realization of digital tax revenue of IDR 44.55 trillion reflects the increasing contribution of the digital economy to state revenues," said Rosmauli in his statement, Monday, December 29.