The designation, made by the Finance Ministry’s Directorate General of Taxes, places OpenAI among foreign digital companies required to collect and remit VAT on services sold to Indonesian users, a regime known locally as VAT on electronic system trading.
“The appointment of VAT collectors in the artificial intelligence sector shows that the digital economy is increasingly delivering tangible benefits to society, particularly in supporting state revenue,” Rosmauli, director of counseling, services and public relations at the tax office, said in a statement in Jakarta on Monday.
In total, the tax authority named three new VAT collectors for digital services in November 2025. Alongside OpenAI, the newly appointed companies are the International Bureau of Fiscal Documentation and Bespin Global, expanding the government’s oversight of cross-border digital activity.
At the same time, the government revoked the VAT collector status of Amazon Services Europe S.a.r.l., reflecting periodic reviews of eligible companies under the digital tax framework.
With the latest changes, Indonesia has designated 254 companies as VAT collectors for electronic system trading as of Nov. 30, 2025, according to the tax office.
Not all of those companies, however, have begun collecting and remitting the levy, highlighting ongoing compliance challenges in the fast-evolving digital sector.
Related news: Indonesia tax revenue shows improvement in November 2025
As of the end of November 2025, 215 digital service providers had collected and paid VAT, generating a cumulative Rp34.54 trillion ($2.2 billion) for the state, the authority said.
That total includes Rp731.4 billion in 2020, Rp3.9 trillion in 2021, Rp5.51 trillion in 2022, Rp6.76 trillion in 2023, Rp8.44 trillion in 2024, and Rp9.19 trillion recorded so far in 2025.
Beyond VAT on digital services, the government has also raised revenue from other parts of the digital economy, including Rp1.81 trillion from cryptocurrency-related taxes.
Additional receipts came from fintech peer-to-peer lending activities, which contributed Rp4.27 trillion, and taxes collected through the government procurement information system, totaling Rp3.94 trillion.
Taken together, tax revenue from digital economic activities reached Rp44.55 trillion as of Nov. 30, 2025, the data showed.
Rosmauli said the figures reflect the expanding role of the digital economy in Indonesia and its rising contribution to government revenue, as authorities continue to broaden the tax base amid rapid technological adoption.
Related news: Lawmaker proposes VAT cut to ease public burden
Translator: Imamatul Silfia, Cindy Frishanti Octavia
Editor: Rahmad Nasution
Copyright © ANTARA 2025
