UNAIR NEWS The Indonesian government檚 decision to increase taxes on e-commerce businesses has sparked mixed reactions from the public. In response, Wahyu Wisnu Wardana, S.E., M.Sc., a lecturer in Development Economics at 檚 Faculty of Economics and Business (FEB), stated that the policy is a reasonable move to boost state revenue.
淭he government functions much like a household攊t needs to generate income to fund public spending, ranging from education and healthcare to infrastructure and national strategic programs. Given the rising government expenditure, this tax adjustment in the e-commerce sector is to be expected, he explained.
Wardana emphasized that the policy also reflects a commitment to fairness. Offline businesses have long been taxed, while many online sellers remain outside the national tax framework. He pointed to examples in other ASEAN countries攕uch as Thailand, Vietnam, and Malaysia攖hat have already implemented e-commerce taxation. 淭his underscores the principle that all businesses operating under Indonesia檚 legal jurisdiction, whether online or offline, are obligated to pay taxes, he asserted.
Impact on MSMEs
Wardana noted that in practice, the tax burden will likely not fall on consumers, but rather reduce the profit margins of producers. 淚n the highly competitive e-commerce space, even a slight price hike could push consumers to choose alternative sellers. Therefore, small and medium enterprises (MSMEs) are likely to absorb the additional cost by trimming their margins, he said.
Discussing long-term effects, Wardana characterized the policy as a necessary step toward structuring Indonesia檚 digital economy through clearer regulation. However, he stressed that the government must also provide tangible benefits to taxpayers攏ot merely collect revenue.
淎uthorities should offer training, business development support, and assistance in adapting business models. This way, MSMEs can see the value in the taxes they pay, he added.
Recommendations for government
Wardana also offered recommendations to improve future implementation of the e-commerce tax policy. Chief among them is the integration of e-commerce data systems, so the government is not solely reliant on self-reported information from MSMEs.
淏eyond tax collection, the government must also provide ongoing training and business mentoring as a form of reciprocal support. Fiscal policy should be executed transparently and with accountability to prevent negative perceptions among the public, he concluded. Wardana expressed hope that the e-commerce tax framework would continue to support digital economic growth while strengthening the nation檚 revenue infrastructure.
Author: Ameyliarti Bunga Lestari
Editor: Yulia Rohmawati
