VAT Collected via SPP-TDLN, Transaction Data Confidentiality Assure
JAKARTA, DDTCNews - The government has officially issued MoF Reg. 49/2026 to implement the collection of VAT on cross-border digital transactions through a new system known as the collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian). This topic has become one of the reviews in the national media today, Monday (27/7/2026).
According to the government, the SPP-TDLN is necessary given that many cross-border digital transactions have yet to be subject to optimal VAT collection.
"In the context of improving the performance of tax revenues for cross-border digital transactions efficiently, effectively and accountably, the administration of the SPP-TDLN to collect VAT on cross-border digital transactions is required," reads Article 2 paragraph (1) of MoF Reg. 49/2026.
The collection of VAT on cross-border digital transactions through the SPP-TDLN has been in preparation by the government since last year. The development of the SPP-TDLN was conducted in line with the entry into force of Pres, Reg. 68/2025. Through that presidential regulation, a state-owned enterprise (SOE) subsidiary named PT Jalin Pembayaran Nusantara has been designated to develop the SPP-TDLN.
The collection of VAT on cross-border digital transactions through the SPP-TDLN is implemented on the utilisation of intangible taxable goods from outside the customs territory within the customs territory in the form of digital goods by goods beneficiaries as well as on the MoF Reg. of taxable services from outside the customs territory within the customs territory in the form of digital services by service beneficiaries.
In implementing the collection of VAT on taxable goods/taxable services in the form of digital goods and digital services from outside the customs territory, the SPP-TDLN operator involves issuers as other parties. An issuer refers to a non-bank institution that provides services to facilitate payments for Cross-Border Digital Transactions conducted by Goods Beneficiaries and/or Service Beneficiaries..
The appointment of issuers as other parties is implemented by the director general of taxes as the official who receives a delegation of authority from the minister of finance.
Going forward, VAT collected through the SPP-TDLN will be VAT other than that already collected by electronic commerce (e-commerce) entrepreneurs that have been appointed as other parties.
To administer the SPP-TDLN, otherr parties are obliged to submit cross-border digital transaction data, fund transfer data or remittance data to the SPP-TDLN operator. Such data must be submitted no later than the time the third party authorises payment for the cross-border digital transaction.
In addition to collecting VAT, other parties must also issue documents for the VAT collection containing the identity of the other party, the identity of the cross-border digital transaction entrepreneur, the identity of the goods or service beneficiary, the date of VAT collection, the reference number and the VAT base.
The above documents are categorised as certain documents equivalent to a tax invoice.
After collection, VAT must be remitted by the third party through the SPP-TDLN no later than 7 days from the date the SPP-TDLN operator provides confirmation.
Thereafter, the SPP-TDLN operator will remit the VAT to the state treasury no later than 7 days from the date VAT is remitted by the other party.
MoF Reg. 49/2026 also affirms that the SPP-TDLN operator is responsible for maintaining the security and confidentiality of data. Such data includes, among others, cross-border digital transaction data, domestic transaction data in the form of fund transfers and remittances and data available in the issuer's system as another party.
"The SPP-TDLN operator is responsible for the management, security, confidentiality and protection of data," reads Article 9 paragraph (1) of MoF Reg. 49/2026.
In addition to this news, there is a review of the potential for online merchants to choose to switch platforms due to the appointment of marketplace providers as Article 22 Income Tax collection agents. There is also a discussion of SE-8/PJ/2026, which also establishes the format of the supervision order to assign account representatives (ARs) to conduct supervision.
Below is the full review of the tax articles.
SPP-TDLN Operators to Receive Fees from the Government
An SPP-TDLN operator will receive fees from the government. Referring to Article 1 number 22 of MoF Reg. 49/2026, a fee refers to the payment of compensation to an SPP-TDLN operator in the context of the administration of the SPP-TDLN.
The amount of the fee will be determined by the minister of finance. Going forward, the payment of the fee to the company will be based on the fulfilment of SPP-TDLN performance targets and will be calculated by taking into account the VAT remitted to the state treasury.
The payment of the fee to the SPP-TDLN operator is allocated in the budget execution document (daftar isian pelaksanaan anggaran/DIPA in Indonesian) in the budget section of the state general treasurer (bagian anggaran bendahara umum negara/BA BUN in Indonesian) for the management of special transactions of the payment of fees of the SPP-TDLN. (DDTCNews)
DGT on Platform Switching Risk Due to Art. 22 Income Tax Collection
The Directorate General of Taxes (DGT) has no objection if online sellers choose to switch platforms away from the 4 marketplaces that have been appointed as Article 22 Income Tax collection agents.
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, said that such a decision carries its own consequences. One of these is that sellers risk losing access to a broader market.
"If sellers choose to leave the marketplace, the consequence may be that they have to conduct their own marketing, which perhaps will not reach as wide an audience as the 4 marketplaces we have appointed," she said. (DDTCNews)
SE-8/PJ/2026 Establishes Supervision Orders for ARs
Director General of Taxes Circular Letter Number SE-8/PJ/2026 also establishes the format of the supervision order required for the purpose of assigning account representatives (ARs) to conduct supervision.
The supervision order l for registered taxpayers is prepared using the format in Appendix I letter F of SE-8/PJ/2026. For the supervision of unregistered taxpayers, the supervision order is prepared using the format in Appendix II letter A of SE-8/PJ/2026.
Pursuant to Article 23 paragraph (1) subparagraph a of MoF Reg. 111/2025, in addition to presenting their identity card, an AR is required to show the supervision order when conducting visits, discussions, or interviews during data collection activities. Taxpayers subject to visits, discussions, or interviews during data collection activities are also entitled to request the AR and/or DGT employee to present the supervision order. (DDTCNews)
IIFC Patriot Bond and Incentives: Purbaya Awaits Repatriation
Minister of Finance, Purbaya Yudhi Sadewa, continues to encourage the repatriation and domestic investment of funds held overseas by Indonesian citizens.
At present, he added, the government already has a range of incentives to attract investment, including special securities issued by BPI Danantara, namely the Patriot Bond and Merah Putih Bond. The government has also established the Indonesian International Financial Centre (IIFC) with a variety of incentives.
"If the funds are not repatriated after being offered the facilities. There's the Patriot Bond, there's this [IIFC]. If they are not repatriated, I will audit the tax on every fund invested here,” said Purbaya. (DDTCNews)
Failed to Curb Forced Labour Imports, Indonesia Hit With 10% US Tariff
The United States (US), through the US Trade Representative (USTR), has decided to impose Section 301 import duty on goods imported from 60 countries, including Indonesia. The Section 301 import duty imposed by the US on countries that have failed to prevent the importation of goods produced using forced labour is set at 10% and 12.5%.
Indonesia is among the few countries subject to a Section 301 import duty of 10% because it has already implemented a ban on the importation of goods produced using forced labour, has committed to implementing such a ban according to the agreement in reciprocal trade (ART) or has already implemented a partial regime that prevents the importation of certain goods produced using forced labour.
In response, Coordinating Ministry for Economic Affairs Spokesperson, Haryo Limanseto, said that the government will focus on maintaining export competitiveness. He noted that Indonesia has also been in regular communication with the US. (DDTCNews, Kompas, Tempo) (dik)
