SPP-TDLN to Launch, Collection Starts at 4 State-Owned Banks

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) will implement the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN) on 10 September 2026. This topic is among the reviews featured in the national media today, Wednesday (9/9/2026).

In 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.

Bimo explained that the implementation of the SPP-TDLN forms part of efforts to broaden the tax base within Indonesia's digital economy ecosystem. 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, pursuant to Pres. Reg. No. 68/2025, 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, which already includes VAT.

In addition to the above topic, there is a review concerning the authority of the minister of finance to regulate taxpayers' attorneys, which has been challenged before the Constitutional Court. There are also discussions relating to the investigation of obstacles to tax overpayments, the Asset Seizure Draft Law, tax crimes and other matters.

Below is the full review of tax articles.

SPP-TDLN to Be Applied Gradually

Minister of Finance, Purbaya Yudhi Sadewa, stated that the implementation of the SPP-TDLN will begin at state-owned banks before being expanded to other banks in stages.

"[10 September] collection begins. We have been training the system for quite some time, which is called sandboxing. Several banks have already been tested; 4 state-owned banks were already running at that time. Officially, it will be on the 10th [September]," he said.

Purbaya declined to confirm the additional tax revenue the government could obtain from the implementation of the SPP-TDLN. However, he claimed that the SPP-TDLN operator had pledged significant additional revenue from the system in question. (DDTCNews/Kontan)

Purbaya Vows to Probe Tax Refund Obstacles

Minister of Finance Purbaya, Yudhi Sadewa, plans to look further into obstacles to tax overpayment refunds experienced by entrepreneurs. He explained that from the outset his ministry had only instructed its staff to strengthen supervision of refunds in the coal sector, not other sectors.

"Refunds were at that time suspected in the natural resources area. I paid IDR25 trillion in subsidies to coal companies. That was actually what was being monitored, but apparently the implementation shifted somewhat. I will monitor it and sort it out later," he said.

Purbaya suspects there was a misunderstanding in how the instructions given were interpreted. (DDTCNews)

Suspicious Transaction Reports in the Tax Sector Hit Record High

The government's efforts to close tax avoidance loopholes appear to require more serious attention. Evidence of this is that suspicious financial transactions in the tax sector have recorded their highest figure, indicating that the supervisory system of policymakers remains weak.

The Indonesian Financial Transaction Reports and Analysis Centre (Pusat Pelaporan dan Analisis Transaksi Keuangan/PPATK in Indonesian), in its latest records, noted that suspicious financial transaction reports (LKTM) in the tax sector reached 794 in July 2026. This figure represents a new monthly record high, at least for the current year.

"The majority of crimes in the Analysis Results, i.e., 11.9%, relate to the tax sector," the PPATK report stated. (Bisnis Indonesia)

Minister of Finance's Authority over Tax Attorneys Challenged at MK

An applicant named Mahamuddin filed a judicial review against Article 44E paragraph (2) subparagraph e of the General Tax Provisions and Procedures (GPTP) Law, as last amended by the Law on the Harmonisation of Tax Regulations (harmonisasi peraturan perpajakan/HPP in Indonesian).

The said paragraph vests authority to the Minister of Finance to regulate certain competencies that an attorney must possess, as stipulated under Article 32 paragraph (3a) of the GPTP Law.

According to the applicant, Article 44E paragraph (2) subparagraph e is inconsistent with Article 23A of the 1945 Constitution, which provides that taxes and other compulsory levies must be regulated by law.

"The provisions under Article 23A of the 1945 Constitution clearly and explicitly (expressis verbis) state that taxes and other compulsory levies must be regulated by law. The wording of Article 23A of the 1945 Constitution of the Republic of Indonesia clearly refers to a 'law' as the basis for tax collection, not statutory laws and regulations," reads Application Number 328/PUU-XXIV/2026. (DDTCNews)

Four Challenges for the DGT in Collecting Revenue in 2027

The DGT outlined a number of challenges in collecting tax revenue in 2027. One of the greatest challenges in the coming year is the growth of digitally based businesses, which has given rise to many new economic activities.

However, some of these activities remain informal in nature and therefore have not yet been fully recorded within the tax system.

"In formulating various future tax administration policies, there are 4 challenges we face that we must also respond to quickly and appropriately," said Director General of Taxes, Bimo Wijayanto, at a working meeting with Commission XI of the DPR. (DDTCNews)

Purbaya on Tax Crimes Being Included in the Asset Seizure Law

Minister of Finance Purbaya, Yudhi Sadewa, considers that confiscation measures pursuant to the Asset Seizure Draft Law cannot automatically be applied to all tax crimes.

Purbaya is of the view that the confiscation of assets belonging to taxpayers needs to be implemented with caution. He added that confiscation should not be applied to those who have committed a violation only once.

"One should not have everything taken away for a single offence. There must be a principle of fairness. If it happens repeatedly or is clearly intended to deceive, then perhaps so," he said. (DDTCNews)