JAKARTA. The Minister of Finance Regulation (PMK) number 210 / PMK.010 / 2018 concerning Tax Treatments on e-commerce Transactions has been issued and will take effect on 1 April 2019.
Under these rules, taxation for outside e-commerce platforms is not specifically regulated. However, in article 9 paragraph (1) PMK 201/2018 states, Imposing Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and Income Tax (PPh) on trade in goods and e-commerce services in the form of online retail, classified ads, daily deals, or social media, as implemented in accordance with the provisions of the tax laws and regulations.
According to the Director of Counseling, Service and Public Relations of the Directorate General (DG) of Taxes Hestu Yoga Saksama, with this rule, it does not differentiate tax treatment for traders on social media (social media) with traders who trade via e-commerce platforms conventionally.
To target merchants in social media, Hestu said, the Directorate General of Taxes would continue to improve merchant tax compliance in social media by continuing to provide guidance, education and supervision.
Not only that, Hestu also said that the institution would collaborate with e-commerce platforms to encourage business people in social media to move to e-commerce platforms. Moreover, according to Hestu in Article 9 paragraph (2) PMK 210 it is stipulated that the e-commerce platform can provide data and information to the Directorate General of Taxes on e-commerce transactions outside the platform, including data and information on e-commerce transactions on social media.
“We will think about the mechanism with the e-commerce platform. In essence, we fully support the hopes of e-commerce platforms for the creation of a level of playing field, “Hestu told KONTAN, Tuesday (1/15).
Meanwhile, the Head of the Ministry of Finance Communication and Information Services Nufransa Wira Sakti hopes that this regulation will make consumers switch to the e-commerce platform. Because there are clearer legal arrangements and certainty in guaranteeing consumer protection. That way, businesses in social media will automatically switch to e-commerce platforms.
“Through the seller’s data that has been identified, the buyer will get a guarantee of the availability and suitability of the goods ordered by the buyer,” said Nufransa.
Danny Darussalam Tax Center Tax Observer (DDTC) Bawono Kristiaji assessed that this rule is in line with the principle of ensuring equality between business people. Moreover, in the absence of new types and tax rates for e-commerce. That is, there are no different tariffs for businesses that trade conventionally, e-commerce or social media. However, business actors must be subject to general tax provisions.
The rules discussed in PMK 210/2018 are indeed intended more to discuss procedures and procedures for e-commerce transactions, but that does not mean that special rules are needed for traders in social media.
Source: https://www.ortax.org/ortax/?mod=berita&page=show&id=16434&q=&hlm=1
