REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-15/PJ/2025 CONCERNING THE LIMITS OF CERTAIN CRITERIA FOR OTHER PARTIES TO COLLECT, DEPOSIT, AND REPORTING OF INCOME TAX ON INCOME RECEIVED OR EARNED BY DOMESTIC TRADERS THROUGH ELECTRONIC TRADING MECHANISMS (PDJP PER-15/PJ/2025)
SUMMARY:
- PDJP PER-15/PJ/2025 was established in order to implement the provisions regarding the appointment of another party as the collector of income tax on income received or obtained by domestic traders through electronic trading systems. It is necessary to further regulate the provisions regarding certain criteria and the appointment of another party to collect, deposit, and report income tax on income received or obtained by domestic traders through electronic trading systems;
- PDJP PER-15/PJ/2025 regulates:
a. Certain criteria restrictions and the appointment of other parties as tax collectors. This regulation governs the designation, revocation, and change of status of Electronic Trading System Operators (PPMSE) as Other Parties by the Directorate General of Taxes based on certain criteria, including the use of escrow accounts, transaction values or access numbers from Indonesia, as well as administrative procedures involving the granting or revocation of Taxpayer Identification Numbers (NPWP) and the use of formats specified in the appendix to the regulation.
b. Provisions on the Collection, Payment, and Reporting of Income Tax. Provisions regarding the collection, payment, and reporting of Income Tax Article 22 by Other Parties must comply with applicable tax regulations, with collection that can be counted as tax payment or final settlement, applicable to Domestic Traders who include their NPWP/NIK, use valid electronic billing documents as proof if they meet the requirements, and are remitted no later than the 15th of the following month before the Director General of Taxes’ decision is made, whereas after that, electronic billing documents are no longer considered as proof of collection.
OTHER PROVISIONS:
– This regulation was enacted on August 5, 2025;
– This regulation shall come into force on August 5, 2025.
Author: Petrus Gabe Pandapotan
Download:
PDJP PER Nomor 15 Tahun 2025.pdf
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