Efektivitas Pemungutan PPN PMSE di Indonesia: Analisis Dokumen Regulasi dan Arsip Fiskal

Nor Hasan (Universitas 17 Agustus 1945, Surabaya)
Adam Musthofa (Universitas 17 Agustus 1945, Surabaya)
Valin Arfina Sari Herlambang (Universitas 17 Agustus 1945, Surabaya)
Azarya Bartholomeus Djonien (Universitas 17 Agustus 1945, Surabaya)
Eva Dwi Fani (Universitas 17 Agustus 1945, Surabaya)

Jurnal Teknik Industri Terintegrasi (JUTIN)
Vol. 9 No. 3 (2026): July

This study aims to analyze the effectiveness of Value Added Tax collection on Electronic Commerce (VAT on PMSE) in Indonesia. The study employed a qualitative-descriptive approach with secondary data analysis, drawing on regulatory documents and fiscal archives from 2020 to 2026. The findings show that VAT on PMSE revenue grew consistently, reaching a cumulative total of IDR 38.76 trillion as of March 2026, contributing 76.7% of total digital economy tax revenue. However, its share of national VAT receipts remained limited at 0.82%. Regulatory dynamics reflect adaptive government responses, though fiscal inequality between foreign and domestic businesses remains a key challenge.