ARMA Update

Indonesian Government Policy On Business License And Tax For Foreign Business Actors In E-commerce


The Government’s concern on E-Commerce, particularly on business licensing and taxation for foreign business actors are welcomed with a big hope for modernization of e-commerce system in Indonesia. It marked by the enactment of the Regulation of Trade Minister Number 50 of 2020 on Provisions for Business License, Advertisement, Guidance, and Supervision of Businesses Trading through Electronic Systems as the implementing regulation of the Government Regulation No. 80 of 2020 on Trading Through Electronic Systems.

There are two key elements on the said regulation, mainly on the obligation for business actors to obtain business license prior to market their digital products in Indonesia, and the digital products are subject to value-added tax (VAT). Whereas VAT is further regulated under Regulation of Directorate General of Taxes Number Per-12/Pj/2020 of 2020 on Limitation on Certain Criteria for Collectors and Appointment of Collectors, Collection, Deposit, and Value Added Tax Reporting on Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area by Trade Through Electronic System. This ARMA Update addresses the impact of these policies as well as provides guidelines for business actors in e-commerce who wish to market their digital products in Indonesia.

This ARMA Update is available in three languages, Bahasa Indonesia (here), English (here), and Japanese Language (here).



Perhatian Pemerintah terhadap E-Commerce, khususnya dalam hal perizinan berusaha dan pajak bagi pelaku usaha asing disambut dengan harapan bahwa hal tersebut akan membawa modernisasi dalam sistem E-Commerce di Indonesia. Hal tersebut ditandai dengan diterbitkannya Peraturan Menteri Perdagangan No. 50 Tahun 2020 tentang Ketentuan Perizinan Usaha, Periklanan, Pembinaan, dan Pengawasan Pelaku Usaha Dalam Perdagangan Melalui Sistem Elektronik, yang tidak lain merupakan peraturan pelaksana dari Peraturan Pemerintah No. 80 Tahun 2020 tentang Perdagangan Melalui Sistem Elektronik.

Terdapat dua hal pokok dalam peraturan tersebut, yaitu kewajiban para pelaku usaha asing untuk memperoleh izin usaha sebelum memasarkan produk digitalnya dan produk digital tersebut akan dikenakan Pajak Pertambahan Nilai (PPN). Ketentuan PPN ini diatur lebih lanjut dalam Peraturan Direktorat Jenderal Pajak No. Per-12/Pj/2020 Tahun 2020 tentang Batasan Kriteria Tertentu Pemungut Serta Penunjukan Pemungut, 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. ARMA Update kali ini akan membahas secara rinci dampak dari dua kebijakan tersebut, begitupun memberikan panduan bagi pelaku usaha di bidang E-Commerce yang hendak memasarkan produk digitalnya di Indonesia.

ARMA Update ini tersedia dalam tiga bahasa, yaitu Bahasa Indonesia [di sini], Bahasa Inggris [di sini], dan Bahasa Jepang [di sini].


This client update is the property of ARMA Law and intended for providing general information and should not be treated as legal advice, nor shall it be relied upon by any party for any circumstance. ARMA Law has no intention to provide a specific legal advice with regard to this client update.

September 10, 2020

Publications Category

Latest News

©2022 | ARMA. All rights reserved.