Government Expands Designation of Digital Tax Collectors

The Finance Ministry announced it will continue appointing additional parties as tax collectors under Article 32A of the Tax Collection Law (UU KUP). Finance Minister Yoga explained that any entity involved in a transaction besides the seller and buyer may be authorized to withhold, collect, remit, and report tax.

Currently, platforms issuing non‑physical Tax Output Receipts (BKP), crypto exchangers, and government procurement marketplaces have been designated. A draft Ministerial Regulation (PMK) 37/2025 would allow marketplace operators to withhold 0.5 % income tax under Article 22, but its implementation has been postponed pending higher consumer purchasing power.

Expanding the pool of tax collectors aims to broaden the tax base and improve compliance; electronic trading system operators (PPMSE) that fail to comply may have their access blocked. The measure supports the broader digitalisation of tax administration and state revenue strengthening.