ANALISIS IMPLIKASI REGULASI PERPAJAKAN ATAS BARANG IMPOR KIRIMAN DAN PRAKTIK JASA TITIP DALAM EKOSISTEM DIGITAL INDONESIA

Abstract

This study analyzes the implications of tax regulations related to cross-border shipments and the practice of personal shopping (jastip) in Indonesia. A qualitative literature study was conducted by examining the latest regulations (2022–2024) such as PMK 199/2019 and the exemption threshold (“de minimis”) policy, import duty mechanisms, and their implementation. The study results show that the government has lowered the de minimis threshold for imported goods from USD 75 to USD 3 per shipment, resulting in exemptions from import duty and income tax for very low-value shipments. Violation methods such as splitting shipments and tax evasion continue to develop, including a shift to carrying goods by passengers (jastip via travelers). Illegal personal shopping practices reduce potential state revenue (for example, prosecution of personal shopping (jastip) saved IDR 4 billion in potential tax in 2019) and harm tax-compliant local businesses. The government responded by increasing regulatory dissemination (e.g., the dissemination of the Minister of Finance Regulation for Jastip), requiring a Taxpayer Identification Number (NPWP) in the PIBK (Buying and Selling Service), utilizing technology (AI for splitting detection), and integrating e-commerce data with monitoring, as well as tightening import policies (Minister of Trade Regulation 36/2023 concerning limits on passenger carry-on baggage). These findings underscore the need for synergy between taxation and oversight policies to protect state revenues and the local business ecosystem in the digital era