PMK 37/2025: Indonesia’s New Regulation Sets Out the Threshold for Appointment of E-Commerce Platforms as Income Tax Collectors

The Indonesian government has issued PMK 37/2025: E-Commerce Platforms as Income Tax Collectors in Indonesia, a landmark regulation that reshapes digital taxation. Under this rule, e-commerce platforms meeting certain thresholds are formally appointed as income tax collectors, shifting the responsibility from individual sellers to large digital marketplaces. This move ensures fair tax compliance, strengthens state […]