DJP removes OpenAI from digital tax collector list

The Directorate General of Taxes (DJP) under the Ministry of Finance has removed OpenAI, the AI developer behind ChatGPT, from the list of Value Added Tax (VAT) collectors for electronic system trade (PPN PMSE). The removal was announced in a DJP official statement on Thursday, 21 May 2026.

In April 2026, the DJP adjusted the PPN PMSE collector list, adding two new entities and removing one. The newly designated collectors are HashiCorp, Inc. and Perplexity AI, Inc.

The Directorate General of Taxes stated the move was part of administrative adjustments but did not provide detailed reasons for removing the AI company. ‘The removal of OpenAI LLC is part of administrative adjustments,’ according to the DJP’s official statement, cited on Sunday, 24 May 2026.

As of April 2026, there are 264 electronic system trade entities listed as PPN PMSE collectors. By 30 April 2026, 232 of these entities had collected VAT amounting to Rp39.94 trillion.

Total digital economy tax revenue up to 30 April 2026 reached Rp52.04 trillion, derived from PPN PMSE, cryptocurrency tax, fintech peer-to-peer lending (online loans), and government procurement system tax (SIPP tax).

Specifically, cryptocurrency tax collections amounted to Rp2.03 trillion by April 2026, while fintech contributed Rp4.88 trillion. SIPP tax collections totalled Rp5.18 trillion.

Director of Taxation Education, Services, and Public Relations Inge Diana Rismawanti stated the revenue trend reflects strong performance despite adjustments to the PMSE collector list. ‘This development indicates a broader digital economy tax base and increased business compliance awareness,’ she said.