PRESIDENTIAL REGULATION NUMBER 68 OF 2025 CONCERNING THE TAX COLLECTION SYSTEM ON FOREIGN DIGITAL TRANSACTIONS (PERPRES 68/2025)
SUMMARY:
- PERPRES 68/2025 promulgated to enhance state revenue from the taxation of foreign digital transactions as referred to in subparagraph (a), and to promote equity and legal certainty.
- PERPRES 68/2025 governs the following matters:
- The establishment of a tax collection system capable of imposing taxation on complex Foreign Digital Transactions, necessitating a specialized collection mechanism.
- The enhancement of equity in tax collection, including for Foreign Digital Transactions.
- The improvement of taxpayer compliance, particularly with respect to the fulfillment of tax obligations related to Foreign Digital Transactions.
- The augmentation of state revenue through the optimization of tax collection on Foreign Digital Transactions.
ADDITIONAL PROVISIONS:
- PERPRES 68/2025 was enacted on June 5, 2025.
- PERPRES 68/2025 shall become effective as of its promulgation date.
- PERPRES 68/2025 was promulgated on June 5, 2025.
Author: Masta Pasaribu
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Peraturan Presiden Nomor 68 Tahun 2025
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