“Hingga akhir September 2025, penerimaan pajak di Sumatera Utara telah mencapai Rp 15,2 triliun atau sekitar 46,7% dari target tahunan Rp 32,57 triliun,” ungkap Kepala Perwakilan Kementerian Keuangan Sumatera Utara Nofiansyah, Rabu (29/10/2025).

Realisasi penerimaan pajak di Sumatera Utara masih belum mendekati target penerimaan 2025 yang dipatok Rp 32,57 triliun.

Adapun penerimaan pajak hingga 8 Oktober 2025 di Sumut berasal dari PPh Non Migas sebesar Rp 8,5 triliun, kemudian PPN dan PPnBM sebesar Rp 5,8 triliun, PBB sebesar Rp 191 miliar, dan pajak lainnya sebesar Rp 729 miliar.

“Pencapaian ini menunjukkan pertumbuhan yang stabil dari bukan ke bulan, dengan laju akumulasi yang meningkat dari 4,4% pada Januari 2025 menjadi 46,7% pada September 2025,” ujarnya

Hal ini bisa dilihat dari perkembangan penerimaan pajak dari Januari 2025 sebesar 4,4%, Februari 5,6%, Maret 9,3%, April 18,8%, Mei 23,3%, Juni 27,7%, Juli 32,9%, Agustus 39,6%, dan September sebesar 46,7%.

Kepala Kantor Wilayah Direktorat Jenderal Perbendaharaan (Kanwil DJPb) Jawa Barat Fahma Sari Fatma menjelaskan bahwa pendapatan negara di Jawa Barat terealisasi sebesar Rp102,51 triliun, atau 66,57 persen dari target Rp153,99 triliun. Capaian tersebut tumbuh 5,62 persen yoy, yang terdiri atas penerimaan perpajakan tumbuh 5,30 persen dan penerimaan negara bukan pajak (PNBP) naik 11 persen.

Penerimaan Pajak tercapai Rp74,45 Triliun, tumbuh sebesar 5,96% (yoy) dikontribusi pertumbuhan Pajak Penghasilan yang tumbuh 6,61% khususnya pada PPh Badan dan PPh Final. PPh pasal 21 terkontraksi sebagi akibat dari pemusatan pembayaran Tunjangan Profesi Guru (TPG) dan Tunjangan Kinerja Polri. Sedangkan PPN dan PPnBM sedikit terkontraksi sebesar 1,35% yang disebabkan peningkatan restitusi pada PPN Dalam Negeri.

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Dalam kesempatan tersebut, Fahma menjelaskan bahwa dari sisi perpajakan, pertumbuhan terutama disumbang oleh Pajak Penghasilan (PPh) Badan dan PPh Final, dengan kenaikan 6,61 persen. Namun, PPh Pasal 21 mengalami penurunan akibat adanya pemusatan pembayaran Tunjangan Profesi Guru (TPG) dan Tunjangan Kinerja Polri.

Sementara itu, Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) mengalami kontraksi 1,35 persen, disebabkan oleh meningkatnya restitusi pada PPN Dalam Negeri.

Di sisi lain, realisasi penerimaan kepabeanan dan cukai tercatat sebesar Rp22,03 triliun, tumbuh 4,01 persen, Pertumbuhan ini didukung peningkatan penerimaan cukai sebesar 4,94 persen, namun bea masuk justru turun tajam 35,96 persen karena tidak ada aktivitas impor oleh PT Bulog, sejalan dengan kebijakan swasembada pangan.

Selain itu, terdapat realisasi bea keluar sebesar Rp13,3 juta dari ekspor komoditas kulit dan kayu melalui KPPBC Bogor.

Dalam hal pengawasan, Kanwil DJBC Jawa Barat bersama Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPPBC) telah melakukan 1.875 penindakan terhadap rokok ilegal sepanjang periode 1 Januari–30 September 2025. Barang hasil penindakan mencapai 76,26 juta batang rokok dengan nilai Rp114,29 miliar dan potensi kehilangan penerimaan negara Rp58,03 miliar.
Sementara itu, Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) mengalami kontraksi 1,35 persen, disebabkan oleh meningkatnya restitusi pada PPN Dalam Negeri.

Di sisi lain, realisasi penerimaan kepabeanan dan cukai tercatat sebesar Rp22,03 triliun, tumbuh 4,01 persen, Pertumbuhan ini didukung peningkatan penerimaan cukai sebesar 4,94 persen, namun bea masuk justru turun tajam 35,96 persen karena tidak ada aktivitas impor oleh PT Bulog, sejalan dengan kebijakan swasembada pangan.

Selain itu, terdapat realisasi bea keluar sebesar Rp13,3 juta dari ekspor komoditas kulit dan kayu melalui KPPBC Bogor.

Dalam hal pengawasan, Kanwil DJBC Jawa Barat bersama Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPPBC) telah melakukan 1.875 penindakan terhadap rokok ilegal sepanjang periode 1 Januari–30 September 2025. Barang hasil penindakan mencapai 76,26 juta batang rokok dengan nilai Rp114,29 miliar dan potensi kehilangan penerimaan negara Rp58,03 miliar.

Dari sisi pengeluaran, belanja negara di Jawa Barat hingga September 2025 terealisasi Rp87,04 triliun, atau 71,73 persen dari pagu Rp121,34 triliun. Realisasi tersebut mengalami perlambatan 6,96 persen yoy. Perlambatan terjadi terutama pada belanja kementerian/lembaga (K/L) yang turun 22,33 persen, disebabkan pagu tahun 2025 lebih kecil dibandingkan 2024 serta adanya kebijakan efisiensi anggaran.

Program Sekolah Rakyat telah membangun 13 sekolah dengan 1.303 siswa dan anggaran Rp25,25 miliar, sedangkan Program Revitalisasi Sekolah terealisasi Rp11,31 miliar. Satu SMA Unggul Garuda juga telah dibangun di Cahaya Rancamaya, Bogor, dengan anggaran Rp59,31 miliar.

Untuk ketahanan pangan, realisasi anggaran mencapai Rp1,83 triliun, dengan capaian produksi beras 8,72 juta ton dan penyaluran 22,46 juta kilogram beras Stabilitas Pasokan dan Harga Pangan (SPHP). Program ketahanan energi juga berjalan di 5.996 pembangkit listrik.

Sementara itu, dukungan terhadap ekonomi rakyat dilakukan melalui penyaluran Kredit Usaha Rakyat (KUR) sebesar Rp20,93 triliun untuk 385 ribu debitur, serta pembiayaan Ultra Mikro (UMi) sebesar Rp1,20 triliun untuk 247 ribu debitur.

However, there is one thing that should not be overlooked such as tax obligations. So, are e-commerce sellers taxed? The newest update will become concern for Indonesian society.

E-Commerce is Not A Tax-Free Zone

E-commerce sellers often believe their businesses are too small to e taxed. In this situation, Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), it is regarding income tax (PPh) and other derivate regulations emphasizes that all income digital platforms like Tokopedia, Shopee, Lazada, Bukalapak, and other.

In addition, businesses selling online is considered to have income that must be reported and taxed. However, the most relevant type of tax is the Final Income Tax for MSMEs.

What Is Final Income Tax for MSMEs?

The Final Income Tax for MSMEs is a Final Income Tax imposed on income from businesses run by Individual Taxpayers and certain Corporate Taxpayers that are included in the category of Micro, Small, and Medium Enterprises (MSMEs).

In accordance, with Government Regulation Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers with a Certain Gross Turnover. So, the Final Income Tax rate for MSMEs is 0.5% of monthly turnover.

Based on Government Regulation No. 55 of 2022, it is concerning Adjustments to Income Tax Regulations. Taxpayers can only utilize the 0.5% final rate for the following periods:

1. 7 years for Individual Taxpayers,
2. 4 years for Corporate Taxpayers in the form of cooperatives, CVs or firms,
3. 3 years for Corporate Taxpayers in the form of Limited Liability Companies (PT).

So, the tax is calculated using the general rate in accordance with the provisions of Law Number 7 of 1983 concerning Income Tax (PPh Law) in conjunction with the HPP Law.

Minimum Taxable Turnover Limit

The answer goes back to the HPP Law’s income tax cluster, which states that the non-taxable income (PTKP) for individuals is IDR 54 million per year. The equivalent of IDR 4.5 million per month and this provision applies to net income and it is not turnover.

Under the MSME Final Income Tax scheme, turnover, not profit is taxed. However, if an e-commerce seller’s sales turnover is below IDR 500 million per year, according to the lates provisions in the HPP Law. It means that e-commerce sellers are not required to pay final income tax for MSMEs if their annual turnover is below IDR 500 million.

For your information, if turnover exceeds that figure, the entire turnover will be subject to a final income tax rate 0,5% only on the excess. However, there is an example of this percentage:

1. 1 year turnover: Rp600 million
2. Non-taxable portion: Rp500 million
3. Taxable portion: Rp100 million 
4. Final Income Tax for MSMEs: 0.5% x Rp100 million = Rp500,000

If the turnover has not reached that threshold, sellers are exempt from MSME income tax obligations. However, one thing to keep in mind is even they are not subject to tax, sellers are still required to have a Taxpayer Identification Number (NPWP) and submit reports. In addition, administrative compliance remains in place even if they do not pay taxes.

Are All Sellers Required to Pay Tax?

Quoted from pajak.go.id, sellers must meet two requirements, there are:

1. Seller has turnover of  more than IDR 500 million a year for individual taxpayers.
2. Seller has not yet chosen to use the general taxation scheme

The conclusion of this update is e-commerce sellers enjoy the convenience of doing business online, but that does not exempt them from tax obligations. As long as annual turnover exceeds IDR 500 million, sellers are required to pay final income tax (PPh) for MSMEs turnover.

However, sellers can develop more professionally and gain the trust of customer and business partners. In addition, sellers remains calm in their business without fear of future tax issues.

Indonesia is rolling out a major update to its Coretax system as part of the government’s broader digital transformation of tax administration in 2025, the purposes are to improve transparency and efficiency. So, what should be noted for the taxpayers regarding the new system?

Real-Time Reporting Integration

The development of a digital tax administration system begins with them implementation of e-filling for reporting Tax Returns (SPT) for taxpayers, e-invoices, for tax invoice administration and reporting of Value Added Tax (VAT) Periodic SPTs, and e-billing as a tax payment channel.

The implement tax reforms in tax administration services, the Directorate General of Taxes (DGT) has launched a sophisticated and integrated application system called Coretax, or the Core Tax Administration System.

In addition, this system is expected to improve and simplify the fulfillment of tax rights and obligations for both taxpayers and tax officials. Businesses are required to integrate their accounting systems with the Directorate General of Taxes (DGT) to enable real-time data submission and monitoring.

Data Updates

One of the primary steps taxpayers must take is to update their tax data completely and accurately. It is to support the implementation of Coretax. In this situation, the Directorate General of Taxes (DGT) will ensure that taxpayer data in its system is always up-to-date.

So, taxpayers need to ensure that the information recorded in the tax system reflects actual conditions. However, taxpayer will update the information include identity data, address, type of business, phone number, email address, and other relevant tax information.

Coretax Simulator

The Directorate General of Taxes (DGT) has provided a Coretax simulator trial. This simulator gives taxpayers the opportunity to try out the new system, which will be used in 2025, before it is fully implemented.

Taxpayers can learn how the Coretax system will work, from tax reporting and payments to real-time tax status monitoring. While using this simulator is also an important tool for understanding the new process for more efficient tax reporting and payment.

Taxpayers can participate in this trial and provide feedback to the Directorate General of Taxes (DGT), it is regarding to their experience by using the system. Therefore, taxpayers should not miss this opportunity to try this simulator and ensure they are prepared for the upcoming system changes.

As Coretax is expected to be implemented in 2025, taxpayers need to take several crucial preparatory steps to ensure a good transition to the new system. According to the preparation, taxpayers will be able to utilize this new technology to fulfill tax obligations more easily, quickly, and efficiently.