Indonesia is expanding its efforts to tax the digital economy, recently adding International Bureau of Fiscal Documentation, Bespin Global, and OpenAI OpCo LLC to a list of over 250 companies now responsible for collecting Value Added Tax (VAT) on electronic transactions. The move, announced December 29, 2025, reflects a broader strategy to capture revenue from the country’s rapidly growing tech sector and comes as the Directorate General of Taxes removed Amazon Services Europe S.a.r.l from the collection list. Through November 2025,these designated companies have remitted approximately $2.26 billion USD in VAT, signaling the increasing importance of digital tax revenue for the Indonesian government.
Jakarta –
Indonesia’s tax authority has designated 254 companies as collectors of Value Added Tax (VAT) on electronic transactions as of November 2025, with three recent additions: International Bureau of Fiscal Documentation, Bespin Global, and OpenAI OpCo LLC. The move reflects a growing effort to capture revenue from the country’s expanding digital economy.
The Directorate General of Taxes (DJP) also removed Amazon Services Europe S.a.r.l from the list of VAT collectors, according to a statement released on Monday, December 29, 2025.
Through November 2025, 215 of the designated companies have collected and remitted a total of Rp 34.54 trillion (approximately $2.26 billion USD) in VAT from electronic transactions. This figure includes Rp 731.4 billion in 2020, Rp 3.9 trillion in 2021, Rp 5.51 trillion in 2022, Rp 6.76 trillion in 2023, Rp 8.44 trillion in 2024, and Rp 9.19 trillion through 2025.
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Overall revenue generated from the digital economy reached Rp 44.55 trillion (approximately $2.92 billion USD) as of November 30, 2025. This total includes Rp 1.81 trillion from cryptocurrency assets, Rp 4.27 trillion from fintech (peer-to-peer lending) platforms, and Rp 3.94 trillion collected through the Government Procurement Information System (SIPP).
Tax revenue from cryptocurrency totaled Rp 1.81 trillion, broken down as Rp 246.45 billion in 2022, Rp 220.83 billion in 2023, Rp 620.4 billion in 2024, and Rp 719.61 billion in 2025. This comprised Rp 932.06 billion in Income Tax Article 22 and Rp 875.23 billion in Domestic VAT.
Fintech tax revenue amounted to Rp 4.27 trillion, with collections of Rp 446.39 billion in 2022, Rp 1.11 trillion in 2023, Rp 1.48 trillion in 2024, and Rp 1.24 trillion in 2025. This included Rp 1.17 trillion in Income Tax Article 23 on interest received by domestic entities and permanent establishments, Rp 724.5 billion in Income Tax Article 26 on interest received by foreign entities, and Rp 2.37 trillion in Domestic VAT on monthly filings.
Revenue from SIPP taxes reached Rp 3.94 trillion, with collections of Rp 402.38 billion in 2022, Rp 1.12 trillion in 2023, Rp 1.33 trillion in 2024, and Rp 1.09 trillion in 2025. This consisted of Rp 284.42 billion in Income Tax Article 22 and Rp 3.65 trillion in VAT.
“The realization of digital tax revenue reaching Rp 44.55 trillion reflects the increasing contribution of the digital economy to state revenue,” said Rosmauli, Director of Public Relations, Services, and Information at the DJP.
(aid/fdl)
