Get Set! DGT to Implement SPP-TDLN Starting 10 September 2026

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) has announced that it will implement the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian).

At a joint meeting with Commission XI of the House of Representatives, Director General of Taxes, Bimo Wijayanto, stated that the SPP-TDLN, as set out in Presidential Regulation (Pres. Reg.) 68/2025, will be implemented on 10 September.

"Within a short period, on September 10, we will implement the presidential regulation concerning SPP-TDLN," he said, as quoted on Tuesday (8/9/2026).

Bimo noted that the implementation of the SPP-TDLN forms part of efforts to broaden the tax base within Indonesia's digital economy ecosystem.

For information, the SPP-TDLN is a system developed to collect value added tax (VAT) on foreign digital transactions.

A state-owned enterprise subsidiary, PT Jalin Pembayaran Nusantara, has been assigned under Presidential Regulation Number 68 of 2025 to develop and operate the SPP-TDLN.

In general, there are 2 types of transactions covered under the VAT collection scheme through the SPP-TDLN, namely:

• utilisation of intangible taxable goods from outside the customs territory within the customs territory in the form of digital goods by goods consumers; and/or
• utilisation of taxable services from outside the customs territory within the customs territory in the form of digital services by service consumers.

VAT is collected by the bank acting as the other party where the SPP-TDLN operator has confirmed to the bank that the foreign digital transaction is subject to VAT.

Meanwhile, the VAT collected amounts to 11/111 of the price or payment for the supply of intangible taxable goods or taxable services that has already incorporated VAT. (rig)