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All Journal Eduvest - Journal of Universal Studies
Patricia Tasman, Nancy
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Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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The Imposition of Article 22 Income Tax on E-Commerce Sellers Based on PMK 37/2025 and Legal Certainty in the Collection of Electronic Transaction Taxes in Indonesia Patricia Tasman, Nancy; Yuniawaty, Yenny
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52700

Abstract

The development of e-commerce encourages MSMEs to expand the market, but it poses challenges in tax collection. Regulation of the Minister of Finance Number 37 of 2025 concerning MSME Digital Tax (Peraturan Menteri Keuangan Nomor 37 Tahun 2025 tentang Pajak Digital UMKM) stipulates marketplaces as collectors of Income Tax Article 22 to improve fiscal compliance and administrative efficiency, especially for e-commerce sellers. Although this automatic collection mechanism has the potential to facilitate tax collection, its implementation faces obstacles such as limited system integration, incomplete technical guidelines, and diverse MSME readiness. This study uses a normative juridical method with a legislative and conceptual approach. The nature of the research is descriptive-analytical with a focus on the collection of Article 22 Income Tax reviewed from the perspective of legal certainty. The results of the study show that the mechanism for collecting Article 22 Income Tax through the marketplace has not fully provided legal certainty, because there is still uncertainty regarding the total tax liability, the authority to collect it, and the deposit procedure. In the collection of Article 22 Income Tax by the marketplace, the Government needs to integrate data comprehensively, develop clear technical guidelines, and educate MSMEs so that tax collection is more fair, effective, and proportionate.
Co-Authors Yenny Yuniawaty