SPP-TDLN Officially Launched, Gradually Covers Private Banks & Fintech
JAKARTA, DDTCNews - Minister of Finance, Purbaya Yudhi Sadewa, has announced that the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian) was officially implemented today, Thursday (10/9/2026).
In the initial stage of implementation, the SPP-TDLN will focus on the association of state-owned banks (himpunan bank milik negara/Himbara in Indonesian). In addition to Himbara, several private banks and financial service institutions, such as financial technology (fintech) providers, will also be involved on a phased basis.
"Yes [it has been implemented today]. For now, it is the Himbara banks first — there are 4 large ones — but some private banks are also participating," he said at the Ministry of Finance building, Thursday (10/9/2026).
It should be noted that the SPP-TDLN is a system developed to collect VAT on foreign digital transactions. Pursuant to Presidential Regulation 68/2025, a state-owned enterprise subsidiary by the name of PT Jalin Pembayaran Nusantara has been assigned to develop and operate the SPP-TDLN.
Meanwhile, VAT will be collected by the bank, as the other party, if the SPP-TDLN operator has confirmed to the bank that the foreign digital transaction is subject to VAT.
Purbaya explained that the implementation of the SPP-TDLN will be monitored over the coming month. This aims to evaluate the operation of the system whilst ensuring it is running properly and reliably.
"So, here is the thing. We will first test how it performs over the coming weeks. After that, we will expand it to other banks. Eventually, all banks will participate in the programme," said the minister of finance.
Should the implementation of the SPP-TDLN be deemed to be running well, Purbaya continued, the government will extend the designation of other parties as VAT collection agents.
"Everyone will join eventually. Fintech companies as well as other private banks will also participate on a phased basis once the system is truly ready in our assessment. Although the system is ready now, I wish to see results over the next month," he said. (rig)