Judge Details 13 Possible Tax Disputes in Digital Economy

Tax Court judge Junaidi Eko Widodo stated on 4 November 2025 that the rapid growth of the digital economy could generate at least 13 types of tax disputes, involving both Value‑Added Tax (VAT) and Income Tax (IT). These disputes are expected to be brought before the Tax Court by either taxpayers or the tax authority.

Disagreements arise from differing interpretations of regulations or technical issues in tax filing, such as determining taxable items, rates, and the tax base (DPP). Junaidi identified five potential VAT disputes—including fiscal jurisdiction, object classification, rate setting, input‑tax credit, and cross‑border reporting—and eight Income Tax disputes covering collector appointment, object and rate determination, reporting, and the legal status of platform providers.

Resolution will be decided by the Tax Court or the Administrative Court, depending on whether the counterpart is a taxpayer or an administrative partner of the tax authority. Recognizing these possible conflicts helps digital businesses and taxpayers prepare compliance measures and mitigate litigation risk.