In the last few years, the digital economic sector in Indonesia undergoes a fast growth and attracts the interest of many investors. Based on records, foreign investment in the digital economic sector in Indonesia reaches USD3 billion. According to Statistics Indonesia, the digital economic sector in 2015 contributes to 7.2% of the total gross domestic product with the value of Rp225 trillion.
Nevertheless, potential tax revenues from the sector is insignificant because the government has not completed the taxation regulations for such sector. The Directorate General of Taxation has issued Circular of the Director General of Taxation Number SE-62/PJ/2013 regarding Confirmation of Taxation Provisions on E-Commerce Transactions but the circular is inadequate to provide for taxation of such sector.
According to the Director General of Taxation, Robert Pakpahan, the government is studying taxes for the digital economic sector gradually. One of the regulations which are under review and will be immediately issued is taxpayer identification number for merchants and e-commerce business players.
Source : https://legalcentric.com/content/view/136019