Tax Brief: Director General of Taxes Regulation Number PER-15/PJ/2025
In August 2025, the government issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 37 of 2025 on the appointment of third parties to collect income tax, and the procedures for collecting, remitting, and reporting income tax on earnings received by domestic traders through electronic trading systems (State Gazette of the Republic of Indonesia 2025 Number 489).
As its implementing regulation, the government also issued the Director General of Taxes Regulation Number PER-15/PJ/2025, which outlines the criteria and appointment of third parties for collecting, remitting, and reporting income tax on earnings received by domestic traders through electronic trading systems.
Serving as the technical guideline for PMK 37/2025, PER-15/PJ/2025 is divided into five chapters comprising 11 articles. These chapters cover general provisions, criteria and appointment of third parties, provisions on collection, remittance, and reporting, transitional provisions, and concluding provisions.
Appointment of Article 22 Income Tax Collectors
In essence, PER-15/PJ/2025 authorizes the Directorate General of Taxes (DGT) to appoint third parties to collect, remit, and report Article 22 income tax on earnings received by domestic traders through electronic trading systems (e-commerce).
An electronic trading system provider may be appointed as an Article 22 income tax collector if it meets certain thresholds, including:
- transaction value with users in Indonesia exceeding IDR 600 million within 12 months or IDR 50 million in a single month; and/or
- traffic or user volume in Indonesia exceeding 12,000 users within 12 months or 1,000 users in a single month.
In addition, electronic trading system providers that do not meet these thresholds but wish to be appointed as Article 22 income tax collectors may voluntarily apply by submitting a notification form to the DGT, either directly or through the taxpayer portal. The notification form is as follows:
Once appointed, electronic trading system providers are required to collect, remit, and report Article 22 income tax in line with applicable tax regulations.
It is important to note that these obligations for the 2025 fiscal year, as outlined in PER-15/PJ/2025, must be implemented no later than one month after the third party is appointed as a collector.
Taxpayers appointed as collectors should therefore ensure timely compliance with their collection, remittance, and reporting duties. If you need further assistance, Ideatax is ready to help.