The rapid growth of the digital economy in Indonesia has spawned a popular business model called dropshipping. With the promise of operational convenience—without the need for warehouses or handling logistics—this model has attracted millions of online entrepreneurs. Although commercially efficient, this business model poses significant challenges regarding compliance with tax regulations, which business owners often overlook.
Legally speaking, a dropshipper cannot be classified merely as a broker or an intermediary. Based on commercial law principles, every transaction made is a direct form of buying and selling between the entrepreneur and the consumer. This places the dropshipper as the party fully responsible for the transaction, including its tax obligations. A common mistake that often occurs is that operators only report their profit margins as gross turnover, even though the total transaction value received must be reported as revenue.
The government is now tightening oversight through the latest regulation, namely Government Regulation (PP) No. 20 of 2026. This rule closes loopholes for business owners attempting to split turnover across multiple entities to stay below tax thresholds. By consolidating gross turnover from various platforms, entrepreneurs can no longer hide their business scale from the Directorate General of Taxes' radar.
The implementation of the coretax system is expected to integrate transaction data from various marketplaces, banking institutions, and customs authorities. This step is crucial to ensure that the massive circulation of money in the digital economy contributes proportionally to the state. Data transparency is key to ensuring that the potential state revenue from this sector is no longer just a statistical figure, but a tangible reality for national development.
