Abstract: During the COVID-19 pandemic, the Indonesian government enforced several tax policies, including the implementation of tax treatments for E-Commerce activities (PMSE). This research aimed to evaluate and analyze the VAT collection for intangible goods and/or taxable services from outside the customs zone in the customs zone through electronic commerce, alignment of Indonesian PMSE and Minister of Finance Regulation No. 48/PMK.03/2020 with OECD policies, and barriers to VAT collection through an electronic system.