The Directorate General of Taxes (DGT) issued regulation No. PER-15/PJ/2025 on August 5, 2025 in response to the rapid growth of trade through electronic systems (PMSE). This regulation stipulates the criteria and mechanisms for appointing third parties, particularly digital platform providers or marketplaces, to collect, deposit, and report Income Tax on transactions conducted by domestic merchants that are subject to Article 22 withholding tax.

The specific criteria for an Electronic Trading System Operator to be designated as a tax collector are that it uses an escrow account to hold income and meets the following limits:

• The total value of transactions with service users in Indonesia exceeds IDR 600 million within 12 (twelve) months or IDR 50 million within 1 (one) month.
• The total amount of traffic / access in Indonesia exceeds 12,000 (twelve thousand) within 12 (twelve) months or 1,000 (one thousand) within 1 (one) month.

通过电子系统（PMSE）向国内商家支付所得并代为代扣、代缴及申报所得税的第三方的具体标准

为应对通过电子系统（PMSE）进行贸易的快速增长，印度尼西亚税务总局（DGT）于2025年8月5日发布了第 PER-15/PJ/2025 号条例。

该条例规定了指定第三方（尤其是数字平台提供商或线上市场）的标准和机制，以便其代为征收、缴纳及申报由适用第22条预扣税的国内商家所进行交易的所得税。

电子交易系统运营商被指定为税款代征人的具体标准如下，该运营商使用第三方托管账户（escrow account）存放收入，并符合以下任一标准：

• 在印度尼西亚与服务用户的交易总额在十二（12）个月内超过6亿印尼盾，或在一个（1）月内超过5,000万印尼盾；以及
• 在印度尼西亚的访问量或流量总数在十二（12）个月内超过12,000次，或在一个（1）月内超过1,000次。