Danantara Finalises SPP-TDLN Piloting with Banks
JAKARTA, DDTCNews - Daya Anagata Nusantara Investment Management Agency (Badan Pengelola Investasi Daya Anagata Nusantara/BPI Danantara in Indonesian) continues to prepare for the implementation of VAT collection through the tax collection system for cross-border digital Transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian).
BPI Danantara COO, Dony Oskaria, said the organisation has already conducted trials with banks and payment gateways.
"We have already trialled with banks and payment gateways. Everything is up and running. It is just a matter of implementation," he said on Wednesday (5/8/2026).
Dony expressed hope that VAT collection via the SPP-TDLN would increase state revenues. Nevertheless, he has yet to confirm when the collection system in question will be implemented.
"This [the commencement of SPP-TDLN implementation] will be announced [by the government] in due course," he said.
On another note, the government has designated a state-owned enterprise (SOE) subsidiary named PT Jalin Pembayaran Nusantara as the party responsible for developing and operating the SPP-TDLN.
There are 2 types of transactions covered under the tax collection scheme, namely:
- utlisation of intangible taxable goods from outside the customs territory within the customs territory in the form of digital goods by the consumer of goods; and/or
- utlisation of taxable services from outside the customs territory within the customs territory in the form of digital services by the consumer of services.
PT Jalin, through an official statement, has also declared that VAT collection via the SPP-TDLN will be strictly governed by applicable regulations.
VAT objects and the applicable rates will be regulated by the Ministry of Finance, the Directorate General of Taxes (DGT) and a coordination team comprising the SOE Supervisory Board, the Ministry of Communication and Digital Affairs, Bank Indonesia, the Financial Services Authority (Otoritas Jasa Keuangan/OJK), the State Intelligence Agency (Badan Intelijen Negara/BIN in Indonesian), the National Cyber and Crypto Agency (Badan Siber dan Sandi Negara/BSSN in Indonesian) and the Indonesia's National Government Internal Auditor (Badan Pengawasan Keuangan dan Pembangunan/BPKP in Indonesian).
The administration of the SPP-TDLN will be evaluated periodically by the relevant authorities to ensure that PT Jalin continues to implement its duties according to its operational parameters. (rig)
