Legal Insights

Limitation of Certain Criteria for Other Parties and Appointment of Other Parties, Collection, Deposit, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area through Electronic Commerce in the Context of the Implementation of the Core Tax Administration System

Batasan Kriteria Tertentu Pihak Lain serta Penunjukan Pihak Lain, Pemungutan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai atas Pemanfaatan Barang Kena Pajak Tidak Berwujud dan/atau Jasa Kena Pajak dari Luar Daerah Pabean di Dalam Daerah Pabean Melalui Perdagangan Melalui Sistem Elektronik Dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan

On 22 May 2025, the Director General of Taxation of the Republic of Indonesia stipulated Regulation of the Director General of Taxation Number PER-12/PJ/2025 regarding Limitation of Certain Criteria for Other Parties and Appointment of Other Parties, Collection, Deposit, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area through Electronic Commerce in the Context of the Implementation of the Core Tax Administration System. This regulation was stipulated to adjust the provisions regarding limitation of certain criteria for other parties and the appointment of other parties, the collection, deposit, and reporting of value added tax on the use of intangible taxable goods and/or taxable services from outside the customs area within the customs area through Electronic Commerce.
Pada tanggal 22 Mei 2025, Direktur Jenderal Pajak Republik Indonesia menetapkan Peraturan Direktur Jenderal Pajak Nomor PER-12/PJ/2025 tentang Batasan Kriteria Tertentu Pihak Lain serta Penunjukan Pihak Lain, Pemungutan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai atas Pemanfaatan Barang Kena Pajak Tidak Berwujud dan/atau Jasa Kena Pajak dari Luar Daerah Pabean di Dalam Daerah Pabean Melalui Perdagangan Melalui Sistem Elektronik Dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan. Peraturan ini ditetapkan untuk penyesuaian ketentuan mengenai batasan kriteria tertentu pihak lain serta penunjukan pihak lain, pemungutan, penyetoran, dan pelaporan pajak pertambahan nilai atas pemanfaatan barang kena pajak tidak berwujud dan/atau jasa kena pajak dari luar daerah pabean di dalam daerah pabean melalui perdagangan melalui sistem elektronik.

Publish Date: 3rd December 2025