JAKARTA - Indonesia’s tax authority has appointed OpenAI OpCo LLC, the owner of ChatGPT, as a value-added tax (VAT) collector for digital trade conducted through electronic systems.

Director of counselling, services and public relations at the tax office, Rosmauli said the designation was made by the Finance Ministry’s Directorate General of Taxes.

It places OpenAI among foreign digital companies required to collect and remit VAT on services sold to Indonesian users.

The regime is known locally as VAT on electronic system trading.

“The appointment of VAT collectors in the artificial intelligence sector shows that the digital economy is increasingly delivering tangible benefits to society, particularly in supporting state revenue,” Rosmauli said in a statement on Monday.

In November 2025, the tax authority named three new VAT collectors for digital services.

Alongside OpenAI, the newly appointed companies are the International Bureau of Fiscal Documentation and Bespin Global.

The move expands the government’s oversight of cross-border digital activity.

At the same time, the government revoked the VAT collector status of Amazon Services Europe S.a.r.l.

This reflects periodic reviews of eligible companies under the digital tax framework.

With the latest changes, Indonesia has designated 254 companies as VAT collectors for electronic system trading as of November 30.

Not all of these companies, however, have begun collecting and remitting the levy.

This highlights ongoing compliance challenges in the fast-evolving digital sector.

As of the end of November 2025, 215 digital service providers had collected and paid VAT.

This generated a cumulative Rp34.54 trillion for the state, the authority said.

The total includes Rp731.4 billion in 2020, Rp3.9 trillion in 2021, Rp5.51 trillion in 2022, Rp6.76 trillion in 2023, Rp8.44 trillion in 2024, and Rp9.19 trillion recorded so far in 2025.

Beyond VAT on digital services, the government has also raised revenue from other parts of the digital economy.

This includes Rp1.81 trillion from cryptocurrency-related taxes.

Additional receipts came from fintech peer-to-peer lending activities, which contributed Rp4.27 trillion.

Taxes collected through the government procurement information system totalled Rp3.94 trillion.

Taken together, tax revenue from digital economic activities reached Rp44.55 trillion as of November 30.

Rosmauli said the figures reflect the expanding role of the digital economy in Indonesia.

They also indicate its rising contribution to government revenue as authorities broaden the tax base amid rapid technological adoption.