ChatGPT No Longer Collecting Digital Tax, DJP Remittances Still Rise by Rp1.5 Trillion
Jakarta, CNBC Indonesia - The Directorate General of Taxes (DJP) no longer designates OpenAI LLC, the developers of ChatGPT, as a collector of the Value-Added Tax (VAT) for Electronic System-Based Trading (PMSE) in Indonesia. ‘One revocation was carried out against OpenAI LLC as part of the administrative adjustments required.’ quoted from the DJP press release, Friday (22/5/2026).
Although the revocation was made, DJP’s digital tax deposits through April 2026 did not deteriorate, as by that month the revenue from the digital economy sector stood at Rp52.04 trillion, up about Rp1.53 trillion compared with March 2026’s Rp50.51 trillion.
Tax deposits from the digital economy sector as of 30 April 2026 came from PMSE VAT collection Rp39.94 trillion, tax on crypto assets Rp2.03 trillion, fintech (peer-to-peer lending) tax Rp4.88 trillion, and taxes collected by others via the Government Procurement Information System (Pajak SIPP) Rp5.18 trillion.
By the end of April 2026, the Directorate General of Taxes (DJP) had appointed 264 PMSE participants as PMSE VAT collectors.
Throughout April 2026, the DJP also adjusted the PMSE collector list, including two new PMSE VAT appointments. The two entities appointed as PMSE VAT collectors in that period were HashiCorp, Inc and Perplexity AI, Inc.
Director of Taxation Education, Services, and Public Relations, Inge Diana Rismawanti, explained that as of 30 April 2026, of all appointed collectors, 232 PMSE had conducted PMSE VAT collection and remittance totaling Rp39.94 trillion.
That total comprises deposits of Rp731.4 billion in 2020, Rp3.9 trillion in 2021, Rp5.51 trillion in 2022, Rp6.76 trillion in 2023, Rp8.44 trillion in 2024, Rp10.32 trillion in 2025, and Rp4.27 trillion in 2026.
Crypto tax receipts have accumulated to Rp2.03 trillion through April 2026. The receipts consist of Rp1.15 trillion of PPh 22 and Rp881.84 billion of PPN DN.
Fintech tax has also contributed Rp4.88 trillion in tax receipts up to April 2026. Receipts from fintech tax come from Rp446.39 billion in 2022, Rp1.11 trillion in 2023, Rp1.48 trillion in 2024, Rp1.37 trillion in 2025, and Rp477.43 billion through 2026.
The fintech tax comprises PPh 23 on interest income received by WPDN and BUT of Rp1.37 trillion, PPh 26 on interest income received by WPLN of Rp727.83 billion, and PPN DN on monthly deposits of Rp2.79 trillion.
Receipts from taxes on other digital economy activities come from SIPP tax receipts. Through April 2026, SIPP tax receipts total Rp5.18 trillion.
SIPP tax receipts derive from Rp402.38 billion in 2022, Rp1.12 trillion in 2023, Rp1.33 trillion in 2024, Rp1.23 trillion in 2025 and Rp1.11 trillion through 2026. SIPP tax receipts consist of PPh Article 22 of Rp370.83 billion and PPN of Rp4.81 trillion.
“The trend in digital tax receipts through April 2026 continues to show solid performance despite adjustments to PMSE collectors’ data. This development signals the widening of the digital economy tax base and rising compliance among business operators,” said Inge.
(arj/arj)