The Directorate General of Taxes (DGT) of the Ministry of Finance recorded that tax revenue from the digital economy sector reached IDR 58.75 trillion up to September 30, 2026. This revenue stems from four sectors: trade through electronic systems(perdagangan melalui sistem elektronik/PMSE), financial technology (fintech), crypto assets, and the Government Procurement Information System (Sistem Informasi Pengadaan Pemerintah/SIPP).
In detail, tax revenue from the fintech sector was recorded at IDR 5.40 trillion, while crypto asset transactions contributed IDR 2.18 trillion. Revenue through SIPP reached IDR 5.96 trillion.
Throughout the January-September 2026 period, digital economy tax revenue reached IDR 12.72 trillion. Of this amount, PMSE was again the largest contributor with a revenue of IDR 9.54 trillion.
Meanwhile, revenue from SIPP was recorded at IDR 1.89 trillion, fintech at IDR 989.53 billion, and crypto assets at IDR 300.28 billion.
For the PMSE sector, the DGT had appointed 280 companies as value added tax (VAT) collectors by the end of September 2026. Out of this total, 245 companies have collected and remitted the VAT.
During September 2026, the DGT appointed three new PMSE VAT collectors: Namecheap Inc., Airwallex Commercelink (Netherlands) B.V., and Airwallex Digital (Netherlands) B.V. Additionally, the tax authority updated the PMSE VAT collector data for Niantic International Ltd.
PMSE VAT revenue has shown an upward trend in recent years. In 2020, revenue was recorded at IDR 731.4 billion, then increased to IDR 3.9 trillion in 2021 and IDR 5.51 trillion in 2022.
The upward trend continued in 2023 with a revenue of IDR 6.76 trillion, then reached IDR 8.44 trillion in 2024 and IDR 10.32 trillion in 2025. Meanwhile, in the first nine months of 2026, revenue from this sector reached IDR 9.54 trillion.
Fintech tax revenue consists of Article 23 Income Tax on loan interest received by resident taxpayers and permanent establishments amounting to IDR 1.51 trillion, as well as Article 26 Income Tax on loan interest received by non-resident taxpayers amounting to IDR 728.20 billion. In addition, domestic VAT revenue from this sector reached IDR 3.16 trillion.
In the crypto asset sector, the IDR 2.18 trillion revenue was derived from Article 22 Income Tax amounting to IDR 1.30 trillion and domestic VAT of IDR 881.82 billion.
This VAT revenue is part of a historical accumulation. Since August 1, 2025, through the Minister of Finance Regulation Number 50 of 2025, crypto asset trading transactions are no longer subject to VAT.
Meanwhile, tax revenue through SIPP consisted of Article 22 Income Tax amounting to IDR 432.69 billion and VAT of IDR 5.53 trillion.
Director General of Taxes Bimo Wijayanto stated that DGT will continue to expand the tax collection base and strengthen the supervision of digital economy activities to improve taxpayer compliance.
"DGT continues to encourage tax compliance in the digital economy sector through continuous expansion of the collection base and supervision," Bimo said in his official statement on Saturday, (Oct. 31, 2026).
These efforts are expected to optimize the contribution of digital economic activities to state revenues while creating fair and equal tax treatment for both digital and conventional businesses.
Also Read:
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Digital Economy Taxes Generate IDR 54.71 Trillion Through June 2026
Writer: Fiorentina Renata Trixie | Editor: Thomas Rizal
