SPP-TDLN Applied Gradually, Starting with State-Owned Banks

JAKARTA, DDTCNews — The government is set to implement the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN) in the near future.

Minister of Finance, Purbaya Yudhi Sadewa, said the implementation of the SPP-TDLN will begin with state-owned banks before being gradually extended to other banks.

"[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 claimed on Tuesday (8/9/2026).

Purbaya was reluctant 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..

"I cannot calculate it yet because it will draw from what we have not previously collected. So I do not know the potential. The vendor's promises are large, but I am sceptical that will be proven in the near term," said Purbaya.

Nevertheless, Director General of Taxes, Bimo Wijayanto, had previously stated that the implementation of the SPP-TDLN could nearly double the digital transaction tax base.

"We are confident that with the application of the SPP-TDLN we will increase the tax base by at least nearly double what it is now, between IDR8 trillion and IDR12 trillion from digital trading. Hopefully it can be more than double that later," he said.

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

A state-owned enterprise subsidiary named PT Jalin Pembayaran Nusantara has been assigned, pursuant to Pres. Reg. 68/2025, to develop and operate the SPP-TDLN.

In general, there are 2 types of transactions covered under the VAT collection scheme via 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 provided confirmation to the bank that the foreign digital transaction is subject to VAT.

Please note that the VAT collected amounts to 11/111 of the price or payment for the supply of intangible taxable goods or taxable services on which VAT has already been taken into account. (rig)