Hashim Djojohadikusumo has outlined a calculation in which stronger state revenue could create room for an APBN surplus of around Rp900 trillion within two to three years. Digital taxation is one of the approaches he highlighted to broaden revenue collection. The figure is Hashim’s estimate, rather than an official government target or a confirmed fiscal forecast.

## Revenue compared with GDP

Bisnis.com reported Hashim’s view that Indonesia’s state revenue-to-gross domestic product (GDP) ratio is around 12%. He said it could rise to 18% over the next two to three years. For comparison, he cited approximately 18% for Cambodia, 20% for India and 22% for Vietnam, while some African countries were around 16%.

Hashim used an assumed GDP of Rp25,000 trillion to illustrate the potential scale of additional revenue. In his calculation, a six-percentage-point increase would equal about Rp1,500 trillion a year. He compared that amount with an APBN deficit he put at Rp500 trillion to Rp600 trillion, producing a scenario of roughly Rp900 trillion in surplus.

That calculation depends on the assumed increase in the revenue ratio and the GDP figure used. The Rp900 trillion surplus should therefore be understood as a scenario presented by Hashim, not an outcome that has already occurred. Bisnis.com did not present it as an official figure in an APBN document.

## Digital tax and technology

Hashim pointed to information technology and artificial intelligence as tools that could help optimize tax collection, including across digital economic activity. The areas he discussed include transactions involving banks, financial technology companies and digital platforms. Digital systems could help the government identify and administer revenue from activity increasingly conducted online.

Separately from Hashim’s broader proposal, Indonesia has implemented a VAT collection mechanism for foreign digital goods and services through the SPP-TDLN system. Bisnis.com reported that the system began operating on September 25, 2026, with six participants: BRI, Bank Mandiri, BNI, BTN, BSI and LinkAja. They perform functions related to collection, remittance and reporting under the applicable mechanism. Certain documents may serve as tax invoices when they meet the requirements.

The existing mechanism should be distinguished from the wider idea or calculation about using technology to raise the revenue ratio. Both relate to digitalization, but the mechanism already in operation does not by itself demonstrate that Hashim’s projected increase in revenue will be achieved.

## What to watch

Actual revenue depends on policy implementation, taxpayer compliance, economic conditions and government spending. Higher revenue alone also does not guarantee a surplus, since the final APBN balance depends on all government income and expenditure.

The Rp900 trillion figure thus illustrates a scenario Hashim discussed if the revenue ratio rises in line with his assumptions. Readers should treat it as his view and calculation at the time of publication, rather than a guaranteed fiscal outcome.

Source: Surya Dua Artha Simanjuntak, “Hitung-hitungan Hashim: APBN Bisa Surplus Rp900 Triliun dalam 2-3 Tahun,” Bisnis.com, October 29, 2026. https://ekonomi.bisnis.com/read/20261029/10/2016811/hitung-hitungan-hashim-apbn-bisa-surplus-rp900-triliun-dalam-2-3-tahun