JAKARTA. From January to May 2024, the Value Added Tax (VAT) revenue Trade Through Electronic System (PMSE) was recorded at IDR 3.25 trillion. This amount increased by 33.7% compared to the realization of the same period in 2023 or Year on Year (YoY).
Based on the records of the Directorate General of Taxes (DGT), during January-May 2023, the PMSE VAT revenue was IDR 2.43 trillion in total.
The PMSE VAT is collected by domestic and foreign digital product provider companies that conduct transactions with customers in Indonesia.
Throughout January-May 2024, the number of companies that have been appointed and collected PMSE VAT is 157 companies. This is more than the number of PMSE VAT collectors until May 2023, which was only 133 companies.
Meanwhile, the total number of companies that have been designated as collectors until May 2024 is 172 PMSE or the same as the number in the previous month. "In May 2024, there was no appointment, correction/change of data or revocation of PMSE VAT collectors," said Director of Extension, Services and Public Relations of DGT Dwi Astuti.
For information, PMSE VAT collection has been carried out since 2020. During the period of 2020 to 2024, the amount of PMSE VAT that has been paid by digital companies to the DGT is IDR 20.15 trillion, with details:
- 2020: IDR 731.4 billion
- 2021: IDR 3.90 trillion
- Year 2022: IDR 5.51 trillion
- Year 2023: IDR 6.76 trillion
- May 2024: IDR 3.25 trillion
PMSE VAT collection is carried out to create fairness and equality (level of playing field) in tax treatment between conventional and digital businesses.
The companies appointed to collect PMSE VAT are those that have fulfilled the requirements and criteria as collectors set by the government. Among them, having transactions with buyers in Indonesia above IDR 600 million a year or IDR 50 million a month.
Otherwise, the company has had some accesses in Indonesia above 12,000 a year or 1,000 a month. This is as stipulated in the Minister of Finance Regulation (PMK) Number 60/PMK.03/2022. (ASP/KEN)
