JAKARTA. The Directorate General of Taxes (DGT) has again collected tax revenues from the Value Added Tax on Trade Through Electronic Systems (PMSE/VAT). Until the end of August, the total revenue from PMSE VAT collection reached IDR 14.57 trillion.
In detail, the amount of PMSE VAT revenue comes from the 2020 payment of IDR 731.4 billion, then payments in 2021 totaling IDR 3.90 trillion, IDR 5.51 trillion for payments in 2022, and IDR 4.43 trillion from payments in 2023.
According to the Director of Extension, Services, and Public Relations of the Directorate General of Taxes, Dwi Astuti, the number of PMSE businesses that have been appointed as VAT collectors is 158 companies. "The number of PMSE VAT collectors has not increased from last month because during August 2023 the government has not appointed a new PMSE," she said as quoted from the DGT press release, yesterday (12/9).
Dwi continued, during August 2023, the government only corrected data elements in the appointment decision letters from Degreed, Inc and TradingView, Inc.
To improve fairness and level playing field between digital and conventional businesses, the government has regulated the appointment of PMSE business actors to collect VAT according to Minister of Finance Regulation Number 60/PMK.03/2022.
Based on the regulation, business actors who have been appointed as collectors are required to collect VAT at a rate of 11% on foreign digital products sold in Indonesia.
In addition, the collector is also required to make a tax withholding slip of VAT collection which can be in the form of commercial invoice, billing, order receipt, or other similar documents that mention VAT collection and payment has been made.
Dwi emphasized that to maintain a level playing field, the government will still appoint PMSE businesses that sell digital products and services from abroad to consumers in Indonesia.
For information, the criteria for business actors who can be appointed as PMSE VAT collectors include the value of transactions with Indonesian buyers exceeding IDR 600 million a year or IDR 50 million a month, and the amount of traffic in Indonesia exceeding 12 thousand a year or a thousand a month. (KEN)