Take Note! 3 Draft Ministerial Regulations by Purbaya to Accelerate Tax Revenue

Jakarta, CNBC Indonesia - The Directorate General of Taxation under the Ministry of Finance has drafted three ministerial regulations aimed at boosting state revenue, with the goal of pushing the tax ratio to around 15% of GDP by 2029.

These three draft ministerial regulations (RPMK) are outlined in the Strategic Plan of the Directorate General of Taxation (DJP) 2025-2029, established by Director General of Taxation Bimo Wijayanto since 19 December 2025.

The RPMKs will regulate, among other things, the mechanism for collecting VAT on the provision of toll road services in 2028, the implementation of carbon tax in 2026, and the collection of tax on foreign digital transactions that have been settled since 2025.

“The mechanism for collecting VAT on the provision of toll road services is planned to be completed in 2028,” quoted from the DJP Renstra 2025-2029, Tuesday (21/4/2026).

The policy included in the RPMK on Expanding the Tax Base for Fairer Taxation has several urgencies. These include providing a legal basis for the VAT collection mechanism on toll road services.

Then, providing a legal basis for refining the tax collection mechanism on foreign digital transactions, as well as providing a legal basis for carbon tax.

In addition to those RPMKs, the new regulation prepared is the RPMK on Increasing Tax Revenue. This RPMK is considered important due to the need for supporting regulations for tax collection actions; and improving the quality of complaints related to tax crimes received by the DJP to support state revenue.

The RPMK on Increasing Tax Revenue is directed to support the implementation of tax collection actions and strengthening tax crime whistleblowing at the DJP (Tax Crime Whistleblowing System). All these regulations are planned to be completed since last year.

The third RPMK is on Increasing Taxpayer Compliance, aimed at regulating arrangements so that the number of registered tax intermediaries reaches an optimal number; and increasing WP compliance through refining regulations related to compliance supervision, ILAP data details, supervision of Third Party compliance/PMSE, and STP.

The RPMK on Increasing Taxpayer Compliance regulates: expansion of tax intermediaries; supervision of WP; ILAP data details; supervision of third party compliance/Electronic System-Based Trading (PMSE); and issuance of Tax Bills (STP). These regulations are planned to be completed in 2026.