Updated, These Three Companies Included in the List of PMSE VAT Collectors

JAKARTA. The Directorate General of Taxes (DGT) added three other digital companies, as Value Added Tax (VAT) collectors, for trade transactions through the electronic system (PMSE) in May 2023.

Of the three companies, the first is Garmin (Europe) Limited, a company based in Southampton, England. The second is the website development service provider company Hotjar Limited. Meanwhile, the third company appointed as the PMSE VAT collector in May 2023 is Digitalocean, LLC.

With this addition, there are now a total of 151 PMSE VAT collection companies that have been appointed. However, of that number, only 133 companies have actually made the collection.

In total, since the PMSE VAT collection regulations took effect in mid-2020 until the end of May 2023, the amount of tax that has been paid to the tax authorities has reached IDR 12.57 trillion.

However, specifically for 2023 or from January 2023 to May 2023 the total PMSE VAT collected is IDR 2.43 trillion. This amount is still low compared to the PMSE VAT in 2022 which reached IDR 5.51 trillion.

According to the DGT, the appointment of digital companies as PMSE VAT collectors is carried out to create justice and business equality or a level playing field with conventional business activities.

The provision regarding PMSE VAT collection is regulated in Minister of Finance Regulation (PMK) Number 60/PMK.03/2022 which also regulates the criteria for digital companies that are required to collect PMSE VAT.

There are several criteria, the first is that the transaction value with Indonesian buyers exceeds IDR 600 million a year or IDR 50 million a month. Second, the amount of traffic in Indonesia has exceeded 12 thousand a year or a thousand in a month. (ASP/KEN)