BERITA TERKINI
JAKARTA, DDTCNews - The government has adopted a new approach to boost its 2025 tax revenue target. This topic has drawn significant public attention over the past week.
Several recently released tax regulations have served as the government's primary tools for optimising tax revenues. These new regulations include taxation on crypto assets, tax collection by bullion banks and the appointment of marketplace providers as collection agents.
“We have issued most of the policies and are now in the implementation stage. We will closely monitor their progress and evaluate them, considering we only have four to five months left,” stated Yon Arsal, Assistant to the Minister for Tax Compliance Affairs.
The government has recently issued several tax regulations. The latest tax provisions on crypto assets include MoF Reg. 50/2025, MoF Reg. 52/2025 and MoF Reg. 54/2025.
Next, there are tax regulations related to bullion business activities, including MoF Reg. 51/2025, MoF Reg. 52/2025 and MoF Reg. 54/2025. In respect of the appointment of marketplace providers as collection agents, MoF Reg. 37/2025 and PER-15/PJ/2025 have been issued.
Yon noted that the Directorate General of Taxes (DGT) is set to intensify outreach to stakeholders in terms of the various new tax policies to stakeholders.
In addition, the DGT will intensify tax enforcement and enhance taxpayer monitoring. He elaborated that these measures have become routine for the DGT to ensure that tax revenue targets are accomplished.
“In the second half of 2025, we will, as usual, focus on elaborating and further exploring tax potential while monitoring existing taxes,” Yon added.
The government has set a tax revenue target of IDR2,189.3 trillion in 2025. In the first half of 2025, actual revenue only stood at IDR831.3 trillion, or 38% of the target.
This implies that the government still needs to secure IDR1,358 trillion in tax payments by the end of the year.
Aside from news concerning tax revenue optimisation, several other noteworthy topics are worth reviewing. These include the tax provisions on e-commerce, Sri Mulyani's controversial statement on zakat and President Prabowo Subianto’s state revenue targets.
For 2026, state revenues are targeted at IDR3,147.7 trillion, reflecting a 9.8% increase compared to this year's state revenue outlook.
President Prabowo Subianto highlighted that optimal tax and non-tax state revenues are vital to maintaining a healthy state budget (anggaran pendapatan belanja negara/APBN in Indonesia).
Prabowo underscored that taxes serve as an instrument of justice, enabling the redistribution of wealth from the affluent to the poor.
The proposed tax revenue target for 2026 amounts to IDR2,692 trillion, marking an 8.07% increase compared to the 2025 target of IDR2,490.9 trillion.
The tax revenue target encompasses IDR2,357.7 trillion in tax revenues and IDR334.3 trillion in customs and excise revenues.
Based on these figures, the tax ratio is expected to rise from 10.03% in 2025 to 10.47% in 2026.
The Directorate General of Taxes (DGT) affirmed that marketplace providers are not required to verify the accuracy of the turnover of domestic merchants operating on their marketplaces.
If a domestic merchant submits a written statement stating that their turnover does not exceed IDR500 million, the marketplace provider is not required to collect Art. 22 Income Tax on the merchant's gross turnover on that marketplace.
“Marketplaces are not obligated to validate whether the turnover is accurate. As such, their role is strictly limited to the interaction between merchants and the marketplace as a trading venue," said Ilmiantio, Head of the Withholding Tax and Income Tax Collection Regulations Section II of the DGT.
Minister of Finance Sri Mulyani Indrawati expressed her view that taxes share similar benefits with zakat.
Sri Mulyani stated that taxes and zakat have a similar function: to redistribute income. Both taxes and zakat serve as instruments for allocating a fraction of income from the well-off to the underprivileged.
“The rights of others are fulfilled through zakat, waqf and taxes. Taxes, in particular, are returned to those in need,” she said.
Taxpayers are encouraged to change their perception of the letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) sent by the DGT.
According to DDTC Founder, Darussalam, the SP2DK is, in essence, a request for clarification from a taxpayer regarding data and information held by the DGT. Therefore, the SP2DK does not imply suspicion or accusation against such a taxpayer.
"In my view, the SP2DK offers a taxpayer a chance to explain matters to the tax authorities. If the taxpayer has complied with prevailing regulations, this is an opportunity for the taxpayer to clarify that the information inquired in the SP2DK has been filed in their tax returns,” Darussalam elaborated. (sap)
