Marketplace Tax Regulations and SME Seller Behavior: Insights from the Implementation of Minister of Finance Regulation Number 37 of 2025

Herlin Hanly (Universitas Trisakti)
Regina Jansen Arsjah (Universitas Trisakti)
A. Andri (Institut STIAMI)
Y. Yulianto (Institut STIAMI)

Golden Ratio of Taxation Studies
Vol. 6 No. 2 (2026): June - November

This study examines the impact of PMK 37/2025 on the tax compliance of MSME sellers operating on Indonesian marketplaces. Using a qualitative approach with six informants three MSMEs and three tax practitioners the research explores their understanding, experiences, and perceptions of the regulation. Findings show that although PMK 37/2025 provides clearer rules, its implementation is hindered by low tax literacy, limited outreach, inconsistent marketplace systems, and complex administrative procedures. MSME compliance increases formally but not yet voluntarily due to differing perceptions of fairness. The study concludes that effective digital tax policy requires clearer communication, simpler processes, and stroger collaboration between the government, marketplaces, and tax practitioners to suppor sustainable MSME tax compliance.