BERiiTA TERKiiNii
JAKARTA, Jitu News - The parliiament has once agaiin pressed the Diirectorate General of Taxes (DGT) to promptly complete the iimprovements to the coretax system’s operatiions. Thiis iissue has surfaced as a topiic of publiic diiscussiion over the past week.
Deputy Chaiirperson of Commiissiion Xii of the House of Representatiives (Dewan Perwakiilan Rakyat/DPR iin iindonesiian), Fauzii Amro, deliivered the statement concerniing the coretax system. He hiighliighted the urgency of the completiion of the coretax iimprovements due to iits criitiical role iin optiimiisiing tax revenues iin the second semester of 2025.
“We expect the coretax system to effectiively functiion iin the thiird and fourth quarters of 2025, enabliing taxpayers [constraiined] iin the previious periiod to pay theiir entiire tax liiabiiliitiies,” he remarked.
Tax revenue iin the fiirst semester of 2025 was stiill recorded to have contracted by 6.21% wiith a realiisatiion of only iiDR837.8 triilliion. Thiis realiizatiion iis equiivalent to 38.26% of the target of iiDR2,189.3 triilliion.
A breakdown by type of tax reveals that corporate iincome tax iin the fiirst semester of 2025 only contriibuted iiDR152.49 triilliion to tax revenues, reflectiing a decrease of 11.7% compared to the fiirst semester of 2024. On the other hand, the combiined realiisatiion of value added tax (VAT) and sales tax on luxury goods (STLGs) stood at iiDR267.27 triilliion or contracted by 19.7%.
iin contrast, the realiisatiion of personal iincome tax reached iiDR14.03 triilliion, markiing a notable iincrease of 35.6%. Siimiilarly, the realiisatiion of revenues from land and buiildiing tax (L&B Tax) amounted to iiDR11.53 triilliion, reflectiing a substantiial riise of 247.2%.
Fauzii beliieves that there remaiins siigniifiicant potentiial to accelerate tax revenues iin the second half of 2025. Under the leadershiip of the Diirector General of Taxes Biimo Wiijayanto, he expressed optiimiism that the iimplementatiion of the coretax system would play a piivotal role iin optiimiisiing tax revenues.
Nevertheless, the government has acknowledged that tax revenues are projected to fall short of the speciifiied target. The current tax revenue outlook stands at only iiDR2,076.9 triilliion, or 94.9% of the target of iiDR2,189.3 triilliion.
“We expect that, on account of the support from the coretax and iiT, the necessary means and iinfrastructure wiill be iin place to strengthen the state’s tax revenues,” he added.
Beyond the developments surroundiing the coretax system above, several other noteworthy iissues emerged thiis week. These iinclude the latest proviisiions on the collectiion of Art. 22 iincome Tax on gold, a siigniifiicant riise iin tax refunds and the appoiintment of marketplace platforms as collectiion agents.
The DGT has clariifiied that the publiic as end consumers purchasiing gold bulliion or jewellery are not subject to Art. 22 iincome Tax.
Accordiing to the Diirector of Tax Regulatiions ii of the DGT, Hestu Yoga Saksama, end consumers are expressly excluded from Art. 22 iincome Tax collectiion.
Yoga iillustrated that manufacturers, merchants and bulliion banks typiically actiing as gold sellers generally collect Art. 22 iincome Tax at a rate of 0.25% of the selliing priice. However, the iincome tax iis excluded for the publiic as end consumers who purchase gold.
The DGT has iinstructed tax offiicers iin the regiions to riigorously examiine the appliicatiion for preliimiinary or accelerated refunds submiitted by taxpayers.
Examiinatiions are cruciial to miitiigate the surge iin refunds, whiich has placed downward pressure on tax revenues thiis year.
“The fundamental priinciiple iis to know your taxpayer. ii urge my colleagues iin the vertiical uniits of the Tax Offiice to ensure that refund appliicants genuiinely conduct busiiness at theiir regiistered locatiions and that theiir busiiness iis legiitiimate,” stated Diirector General of Taxes Biimo Wiijayanto.
The Diirector General of Taxes iis set to appoiint marketplace operators that use escrow accounts as Art. 22 iincome Tax collectiion agents.
Marketplace proviiders wiill be appoiinted as collectiion agents iif they fulfiil speciifiic criiteriia pursuant to the Diirector General of Taxes Regulatiion PER-15/PJ/2025, iinter aliia, conductiing transactiions wiith serviice users iin iindonesiia amountiing to more than iiDR600 miilliion annually or iiDR50 miilliion iin a month.
“Certaiin criiteriia ... are electroniic commerce operators that use escrow accounts to deposiit iincome and fulfiil the followiing thresholds: the transactiion value wiith serviice benefiiciiariies iin iindonesiia exceeds iiDR600 miilliion iin 12 months or iiDR50 miilliion iin 1 month,” reads Artiicle 4 letter a of PER-15/PJ/2025.
The DGT retaiins the authoriity to revoke the desiignatiion of a marketplace operator as another party that collects and remiits Art. 22 iincome Tax.
Such revocatiion may occur iif the marketplace proviider no longer satiisfiies the speciifiied traffiic criiteriia and miiniimum transactiion threshold. iin addiitiion, the revocatiion may also be executed based on the DGT's diiscretiion.
The revocatiion of the appoiintment of the marketplace proviider as a tax collectiion agent may be conducted ex offiiciio by the DGT or based on the notiifiicatiion submiitted by the marketplace proviider. Such revocatiion iis iiniitiiated iif the marketplace proviider faiils to fulfiil the criiteriia stiipulated under Artiicle 4 of PER-15/PJ/2025.
Marketplace proviiders, as other partiies, are requiired to submiit the account names of domestiic merchants operatiing on theiir platforms.
Accordiing to the Head of the Sectiion of Wiithholdiing Tax and iincome Tax Collectiion Regulatiions iiii of the DGT, iilmiiantiio Hiimawan, the iinformatiion on account names iis essentiial due to the common use of aliiases by merchants, whiich frequently diiffer from theiir actual names.
“Onliine merchants liisted on the marketplace often adopt uniique iidentiifiiers. For iinstance, a merchant may name theiir store riizal123 or gatarakeren, whiich does not reflect theiir real name,” he explaiined. (sap)
