PMSE Revenue Realization in 2023 Has Surpassed 2022

The Directorate General of Taxes (DGT) mentioned that the realization of Value Added Tax (VAT) revenue from trading activities through electronic systems (PMSE), until the end of October 2023, had exceeded the realization of PMSE VAT throughout 2022.

Quoting Bisnis.com, during January-31 October 2023, it was recorded that the amount of PMSE VAT that had been collected reached IDR 5.54 trillion. Meanwhile, throughout 2022 or from January-December 2022 the amount of PMSE VAT amounted to IDR 5.51 trillion.

Meanwhile, if accumulated since the PMSE VAT collection policy was issued, in July 2020, until the end of October 2023 the amount of PMSE VAT collected reached IDR 15.6 trillion.

During that period, the government has also appointed 161 electronic companies that fall into the PMSE category, or the same number as in September 2023.

DGT stated that they did not appoint PMSE companies as VAT collectors in that month.

The provisions regarding the appointment of PMSE VAT collectors are regulated in Minister of Finance Regulation (PMK) number 60/PMK.03/2022.

There are at least two criteria used as a measure for the DGT in appointing a company as a PMSE VAT collector. First, it has transactions with buyers in Indonesia above IDR 600 million a year or IDR 50 million a month.

The second criterion, having the number of visitors or traffic in Indonesia above 12,000 a year or 1,000 a month. (ASP)