DJP Aggressively Pursues Taxes in the Digital Sector, Luxury Watches and Homes Become Targets

Jakarta, CNBC Indonesia - The Directorate General of Taxes (DJP) of the Ministry of Finance has been excavating tax potential from various digital spaces throughout the past year.

In 2025, the targets for excavating tax potential in the digital sector included marketplace sectors such as TikTok Shop, TikTok Affiliate, digital marketing, payment gateways, exports and imports, luxury goods (IDLP), luxury cars, luxury watches, housing developers, ship data, BKIPM (fish), cryptocurrency, and vapes.

From these tax potential excavations, Intelligence Tax Information Sheets (LIIP) documents have been produced, which are used to disseminate data and/or information to other units within the Directorate General of Taxes.

These LIIPs are followed up with various activities, such as supervision in the form of wider revenue activities (WRA), priority target lists for tax potential excavation (DSP4), mandatory supervision priority lists or DPP Mandatory, issuance of Requests for Explanation on Data and/or Information (SP2DK), LPT, and visit reports.

They can also take the form of education such as counselling and tax classes, examinations, law enforcement and/or collaborative law enforcement, extensification, data utilisation, or archiving.

The number of LIIPs that have been followed up with the issuance of SP2DK up to the fourth quarter of 2025 totals 190 LIIPs from sectors including TikTok Shop marketplace, TikTok Affiliate, digital marketing, payment gateway, exports and imports, IDLP, luxury cars, luxury watches, housing developers, ship data, BKIPM (fish), cryptocurrency, vapes, and others,” quoted from the DJP Performance Report 2025, Monday (20/4/2026).

Nevertheless, the main issue focused on by the implementing unit, namely the Subdirectorate of Intelligence for Tax Potential Excavation, Directorate of Tax Intelligence, is that there are still LIIPs that have not been followed up even though they have been included in the Supervision Priority List (DPP) throughout the past year.

“In addition, there is concern regarding LIIPs that are followed up through DJP’s Coretax, which cannot yet be monitored and evaluated properly due to constraints in DJP’s Coretax,” as stated in the DJP Performance Report 2025.

Notwithstanding this, DJP records that digital tax deposits continue to experience consistent increases year on year. In the January-February 2026 period, there was an increase in deposits of around 1.97%.

Up to 28 February 2026, the Directorate General of Taxes obtained revenue from the digital economy business sector amounting to Rp48.11 trillion, up from Rp47.18 trillion as of 31 January 2026.

This Rp48.11 trillion in digital tax deposits comes from the collection of Value Added Tax (VAT) on Trade through Electronic Systems (PMSE) at Rp37.40 trillion, tax on crypto assets at Rp1.96 trillion, fintech tax (peer-to-peer lending) at Rp4.64 trillion, and tax collected by other parties through the Government Procurement Information System (SIPP Tax) at Rp4.11 trillion.

The PMSE VAT is collected by 223 e-commerce companies, totalling Rp37.40 trillion. This amount consists of 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 Rp1.74 trillion in 2026.

The crypto tax revenue collected amounting to Rp1.96 trillion up to February 2026 consists of Rp246.54 billion in 2022, Rp220.89 billion in 2023, Rp620.38 billion in 2024, Rp796.73 billion in 2025, and Rp84.7 billion up to 2026. This crypto tax revenue consists of Article 22 Income Tax (PPh 22) at Rp1.09 trillion and Domestic VAT (PPN DN) at Rp875.31 billion.

For the fintech tax amounting to Rp4.64 trillion up to February 2026, it comes from Rp446.39 billion in deposits in 2022, Rp1.11 trillion in 2023, Rp1.48 trillion in 2024, Rp1.37 trillion in 2025, and Rp233.12 billion up to 2026.

This fintech tax consists of Article 23 Income Tax on interest received by domestic taxable enterprises and permanent establishments at Rp1.32 trillion, Article 26 Income Tax on interest received by non-residents at Rp724.64 billion, and Domestic VAT on monthly deposits at Rp2.61 trillion.

Meanwhile, tax on other digital economy businesses comes from SIPP tax revenue of Rp4.11 trillion, sourced from Rp402.38 billion in 2022, Rp1.12 trillion in 2023, Rp1.33 trillion in deposits in 2024, Rp1.25 trillion in 2025, and Rp18.1 billion up to 2026. SIPP tax revenue consists of Article 22 Income Tax at Rp317.34 billion and VAT at Rp3.8 trillion.