Jakarta, INTI - The Government of Indonesia has officially appointed OpenAI, the developer of the artificial intelligence service ChatGPT, as one of the collectors of Pajak Pertambahan Nilai (PPN) Perdagangan Melalui Sistem Elektronik (PMSE). This appointment forms part of the government’s efforts to strengthen oversight and optimize state revenue from cross-border digital economic activities.
The designation was made by the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia (DJP Kemenkeu). In addition to OpenAI, DJP Kemenkeu has also appointed Bureau of Fiscal Documentation and Bespin Global as PPN PMSE collectors.
PPN Provisions on Digital Services
As appointed PPN PMSE collectors, the designated companies are required to collect PPN at a rate of 11% on the utilization of digital goods and or services in Indonesia. This rate is derived from the 12% PPN tariff, calculated using a tax base equal to 11/12 of the payment value made by consumers, excluding the PPN collected.
The policy is intended to ensure that cross-border digital transactions remain within Indonesia’s tax framework, despite the absence of a physical presence of digital service providers in the country.
Criteria for Appointing PMSE Collectors
DJP Kemenkeu applies specific criteria in appointing PMSE entities as PPN collectors. One of the main indicators is the transaction value of digital goods and or services utilized in Indonesia, exceeding Rp600 billion within one year or Rp50 billion within one month.
In addition, digital companies may also be appointed if they record significant user traffic, defined as more than 12,000 users from Indonesia within one year or more than 1,000 users within one month.
PPN Collection Realization Through the End of 2025
As of Wednesday, December 3, 2025, the government has appointed hundreds of digital companies as PPN PMSE collectors. During this period, one company, Amazon Services Europe S.a.r.l., was recorded as having its PPN PMSE collection status revoked.
Director of Counseling, Services, and Public Relations, Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia, Ms. Rosmauli, stated that the majority of appointed PMSE entities have fulfilled their PPN collection and remittance obligations.
“Of all appointed collectors, a total of 215 PMSE entities have collected and remitted PPN PMSE amounting to Rp34.54 trillion,” Rosmauli said.
PPN PMSE Revenue Trend
Based on DJP Kemenkeu data as of 30 November 2025, PPN PMSE revenue has shown consistent growth. In 2020, revenue stood at Rp731.4 billion, increasing to Rp3.9 trillion in 2021.
This contribution continued to rise to Rp5.51 trillion in 2022, Rp6.76 trillion in 2023, and Rp8.44 trillion in 2024. Meanwhile, as of November 2025, PPN PMSE revenue has reached Rp9.19 trillion.
This upward trend reflects the growing role of the digital economy in the structure of state revenue, in line with increasing consumption of digital services and global technology platforms in Indonesia.
Market Insight: Implications for the Digital Ecosystem
The inclusion of OpenAI in the list of PPN PMSE collectors reinforces the government’s policy direction in strengthening digital economy governance. The appointment is seen as promoting equal treatment between global digital service providers and domestic businesses.
For the industry, regulatory certainty plays a crucial role in long-term business planning, particularly for technology companies operating in the Indonesian market. Meanwhile, for the market, the policy enhances transparency and accountability in digital transactions.
Conclusion
The appointment of OpenAI as a PPN PMSE collector marks a further step by the government in optimizing state revenue from the digital economy sector. With PPN PMSE contributions continuing to increase, this policy serves as an important foundation for sustainable and equitable digital economic management.
Going forward, consistent supervision and compliance among PMSE players will be key to maintaining a balance between digital industry growth and its contribution to the national economy.
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