The net tax revenue in Indonesia has declined compared to the previous year. As of September 2025, the total net tax revenue reached IDR 1,295.28 trillion.

This represents a 3.2% decrease from last year’s net tax revenue of IDR 1,354.86 trillion. On a monthly basis, however, net tax revenue in September amounted to IDR 159.8 trillion, up 1% from August’s IDR 145.4 trillion.

Deputy Finance Minister Suahasil Nazara explained that the decline in net tax revenue in September was due to an increase in tax refunds this year.

Tax refunds are returns of overpaid taxes that were not actually owed. This occurs when taxpayers pay more than their actual tax liability, prompting the government to return the excess amount.

"This year, net tax revenue reached IDR 1,295.28 trillion, still below last year’s IDR 1,354.86 trillion. One of the main reasons is the increase in tax refunds this year," Suahasil said at the APBN KiTa Press Conference at the Ministry of Finance, Central Jakarta, on Tuesday (14/10/2025).

Suahasil noted that refunded funds are returned to households and businesses, which are expected to become circulating money that stimulates economic activity.

"We hope that the circulating funds, including those from tax refunds, will help boost our economy," he added.

Breaking down the net tax revenue, Corporate Income Tax (PPh Badan) reached IDR 215.10 trillion, down 9.4% from last year, while Personal Income Tax (PPh Orang Pribadi) reached IDR 16.82 trillion, up 39.8%.

Meanwhile, Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM) totaled IDR 474.44 trillion, a 13.2% decrease, and Land and Building Tax (PBB) reached IDR 19.50 trillion, up 17.6% compared to the previous year.

On the other hand, gross tax revenue, which is calculated before deducting refunds, increased. The gross revenue reached IDR 1,619.20 trillion, up from IDR 1,588.21 trillion last year.

"We will continue to monitor this, and hopefully, net revenue will improve further, along with higher gross revenue," Suahasil said.