SPP-TDLN Ready to Launch as DGT Finalises Last Stage
JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) has stated that it is ready to implement the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian) in the near future.
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, revealed that preparations for the implementation of the SPP-TDLN by the DGT and PT Jalin Pembayaran Nusantara, as the system provider, have entered the final stage.
"The system infrastructure has been prepared together with PT Jalin Pembayaran Nusantara, as the operator of the SPP-TDLN, including system development, integration, testing, sandboxing and connectivity trials with the payment system industry," said Inge on Wednesday (9/9/2026).
Nonetheless, the SPP-TDLN will be implemented in phases, taking into account system readiness, transaction and data security, and the readiness of parties connected to the SPP-TDLN.
It should be noted that the parties to be connected to the SPP-TDLN are banks as well as non-bank institutions appointed as third parties to implement tax collection.
"With regard to banks and non-bank institutions that will conduct collection, pursuant to the applicable provisions, they must first undergo a system development and stabilisation process before being appointed as other parties," said Inge.
The appointment of banks and non-bank institutions as third parties will be implemented according to the readiness of each party and will be announced once the assessment of their appointment has been completed.
"Accordingly, 10 September, as stated by the Director General of Taxes [Bimo Wijayanto], marks the commencement of SPP-TDLN implementation, whilst the expansion to issuers will proceed in line with the readiness and stages that have been determined," said Inge. (dik)