Finance Ministry Switches to Gross Tax Revenue to Describe Collection Performance
JAKARTA, DDTCNews — The Ministry of Finance has once again used gross tax revenue to describe tax collection performance for January to March 2025. Gross tax revenue refers to tax receipts before deducting refunds.
Deputy Finance Minister Anggito Abimanyu said gross tax revenue better reflects actual economic conditions compared to net tax revenue. Furthermore, 2025 tax receipts cannot be straightforwardly compared with 2024 figures due to three policy changes.
"There are three policy changes. First, the implementation of the average effective tax rate (TER). Second, the relaxation of VAT collection. Third, the extension of the tax return filing deadline from 31 March to 11 April," Anggito said at the APBN Kita press conference on Wednesday (30/4/2025).
These three policies have pushed the realisation of tax revenue further back than originally scheduled. "We cannot compare figures at face value because of these shifts, so the numbers are not fully comparable between this year and last year," Anggito said.
Cumulatively, gross tax revenue from January to March 2025 reached Rp467 trillion. Monthly gross tax revenue in March 2025 stood at Rp168.1 trillion, growing 7.6 per cent compared with monthly gross tax revenue in March 2024.
"March figures have not yet factored in the extended tax return filing deadline. So we cannot make month-to-month comparisons. Nevertheless, March shows an increase," Anggito said.
Gross Article 21 Income Tax was claimed to have grown 3.3 per cent in March 2025, thanks to rising employee incomes and fewer taxpayers offsetting 2024 Article 21 Income Tax overpayments against the March 2025 tax period.
Gross domestic VAT realisation in March 2025 was also said to have grown by 8 per cent. "This shows that public purchasing power remains strong, as seen from VAT payments made by consumers," Anggito said.
Meanwhile, corporate Article 25 Income Tax was claimed to have grown well in line with taxpayer profitability. This growth indicates that corporate payments remain higher than in the previous year.
For reference, net tax revenue from January to March 2025 was recorded at Rp322.6 trillion, down 18.1 per cent compared with the same period the previous year. Despite the steep decline, Finance Minister Sri Mulyani claimed tax revenue would gradually improve going forward.
"This can be seen in tax revenue rising from Rp187.8 trillion [in January–February 2025] to Rp322.6 trillion [by the end of March 2025]," Sri Mulyani said.
Deputy Finance Minister Anggito Abimanyu said gross tax revenue better reflects actual economic conditions compared to net tax revenue. Furthermore, 2025 tax receipts cannot be straightforwardly compared with 2024 figures due to three policy changes.
"There are three policy changes. First, the implementation of the average effective tax rate (TER). Second, the relaxation of VAT collection. Third, the extension of the tax return filing deadline from 31 March to 11 April," Anggito said at the APBN Kita press conference on Wednesday (30/4/2025).
These three policies have pushed the realisation of tax revenue further back than originally scheduled. "We cannot compare figures at face value because of these shifts, so the numbers are not fully comparable between this year and last year," Anggito said.
Cumulatively, gross tax revenue from January to March 2025 reached Rp467 trillion. Monthly gross tax revenue in March 2025 stood at Rp168.1 trillion, growing 7.6 per cent compared with monthly gross tax revenue in March 2024.
"March figures have not yet factored in the extended tax return filing deadline. So we cannot make month-to-month comparisons. Nevertheless, March shows an increase," Anggito said.
Gross Article 21 Income Tax was claimed to have grown 3.3 per cent in March 2025, thanks to rising employee incomes and fewer taxpayers offsetting 2024 Article 21 Income Tax overpayments against the March 2025 tax period.
Gross domestic VAT realisation in March 2025 was also said to have grown by 8 per cent. "This shows that public purchasing power remains strong, as seen from VAT payments made by consumers," Anggito said.
Meanwhile, corporate Article 25 Income Tax was claimed to have grown well in line with taxpayer profitability. This growth indicates that corporate payments remain higher than in the previous year.
For reference, net tax revenue from January to March 2025 was recorded at Rp322.6 trillion, down 18.1 per cent compared with the same period the previous year. Despite the steep decline, Finance Minister Sri Mulyani claimed tax revenue would gradually improve going forward.
"This can be seen in tax revenue rising from Rp187.8 trillion [in January–February 2025] to Rp322.6 trillion [by the end of March 2025]," Sri Mulyani said.