Deputy Chair of Commission VII of the Indonesian House of Representatives (DPR RI) and member of the PDI-P faction, Evita Nursanty, has urged the government to ensure that tax policies for the e-commerce sector are implemented fairly and proportionally so they do not place an additional burden on micro, small, and medium-sized enterprises (MSMEs).
She said tax policies need to create a level playing field between online and offline businesses, while also taking into account the circumstances of MSMEs that are still in the growth stage.
“The principle is clear: taxes must be fair, transparent, simple, and data-driven. Digitalization of trade must not end up making compliant MSMEs the ones that bear the greatest burden,” Evita said in a statement in Jakarta on Thursday, September 24, 2026.
She urged that businesses with annual turnover below the Rp500 million threshold receive treatment in accordance with applicable tax regulations and not face heavier administrative burdens simply because they operate through digital platforms.
Evita also called on the government to strengthen the integration of transaction and turnover data across platforms to prevent practices such as revenue splitting, or the division of turnover, which could create loopholes in the tax system.
However, she continued, such data integration must be designed without adding bureaucracy or administrative obligations for MSMEs. She also emphasized the importance of preventing double taxation on MSME transactions that have already fulfilled their tax obligations.
“MSMEs that have already fulfilled their tax obligations must not be charged again on the same transaction simply because the transaction was conducted through a digital platform,” she said.
For this reason, Evita called on the government to implement a single-taxation mechanism, whereby each transaction is subject to tax obligations in accordance with applicable regulations without resulting in double taxation among businesses, platforms, or other parties in the transaction chain.
She also proposed the development of a single data framework that securely integrates transaction data from various platforms so that turnover calculations can be based on accurate data.
According to her, MSMEs whose turnover falls below a certain threshold should also be automatically identifiable based on transaction data, so they do not have to undergo complicated administrative procedures.
Evita further called for the provision of a simple and fast reconciliation and correction mechanism when improper tax deductions or collections occur, including through refunds or tax credits in accordance with applicable regulations.
At the same time, e-commerce platforms can be involved in the digital tax compliance and reporting ecosystem, but these obligations must not be passed on as additional costs to MSMEs.
Evita also called on the government to conduct a policy impact assessment before fully implementing the policy, involving MSME associations, digital platforms, businesses, and tax authorities.
“I urge the government to ensure that e-commerce tax policy is not focused solely on optimizing state revenue, but also supports the growth, sustainability, and competitiveness of MSMEs,” she said.
Evita said trade digitalization should be used to expand markets and increase MSME turnover, rather than becoming a new obstacle for businesses.
“MSMEs must be given room to grow. Taxes must be fair, the system must be simple, and oversight must be data-driven,” she concluded.
