SPP-TDLN Implementation to Expand to Private Banks and Fintech
JAKARTA, DDTCNews – The implementation of the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian) will also target private banks and financial technology providers. This topic is among the subjects covered by national media today, Friday (11/9/2026).
In the initial phase of implementation, SPP-TDLN will be focused on the state-owned bank association (himpunan bank milik negara/Himbara in Indonesian). Beyond Himbara, several private banks and financial services 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," said Minister of Finance, Purbaya Yudhi Sadewa.
For reference, SPP-TDLN is a system developed to collect VAT on foreign digital transactions. Pursuant to Presidential Regulation 68/2025, PT Jalin Pembayaran Nusantara has been assigned to develop and operate SPP-TDLN.
Meanwhile, VAT will be collected by banks acting as third parties where the SPP-TDLN operator has confirmed to the bank that a particular foreign digital transaction is subject to VAT.
Purbaya explained that the implementation of SPP-TDLN will be monitored over the coming month. This is necessary to evaluate the operation of the system and to ensure that 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," he remarked.
If the implementation of SPP-TDLN is deemed to be operating satisfactorily, Purbaya continued, the government will expand the designation of third 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.
In addition to the above topic, there is coverage of the Finance Minister's inauguration of hundreds of officials, including those from the Directorate General of Taxes (DGT). There is also discussion of tax consultant licences, the IDR120 trillion fund transfer from Danantara for the fiscal buffer, and other matters.
The following is a full review of the tax articles.
Broadening the Tax Base Through SPP-TDLN
Director General of Taxes, Bimo Wijayanto, stated that the implementation of SPP-TDLN has the potential to nearly double the tax base from trading activity.
At present, tax revenue from digital trading stands at approximately IDR8 trillion to IDR12 trillion. However, the government has not yet projected the additional revenue expected following the introduction of SPP-TDLN.
"With the application of the SPP-TDLN, we will raise the tax base by at least nearly double the current IDR8 trillion to IDR12 trillion from digital trading. Hopefully, [the revenue] can more than double," he said. (Kontan/Bisnis Indonesia)
Purbaya Inaugurates Hundreds of Officials, Including from DGT
Minister of Finance, Purbaya Yudhi Sadewa, inaugurated hundreds of echelon II officials, echelon III officials, non-echelon officials, heads of institutions and directors of special mission vehicles (SMVs) within the Ministry of Finance (MoF) on Thursday (10/9/2026).
The officials inaugurated, including those from the Directorate General of Taxes (DGT), were appointed pursuant to 12 provisions under a minister of finance decree covering transfers, dismissals and appointments, reappointments and grade promotions within the MoF.
"This inauguration is not merely a change of position or a change of workplace, but is part of an organisational process to ensure the Ministry of Finance continues to move forward, adapt and perform increasingly well," claimed Purbaya. (DDTCNews)
Purbaya Urges INSW to Detect Tax Underpayments
Minister of Finance, Purbaya Yudhi Sadewa, has urged the National Single Window Institution (Lembaga National Single Window/LNSW in Indonesian) to continue developing the Indonesia National Single Window (INSW) system.
According to Purbaya, the INSW must be capable of estimating the potential tax and non-tax state revenue (penerimaan negara bukan pajak/PNBP in Indonesian) liabilities that companies ought to pay. The relevant data can then be compared against income tax returns and royalty payment documents.
As such, the government can identify discrepancies between potential tax obligations based on economic activity and the obligations that have been reported. "Going forward, every company can be detected for how much of its payment obligations is underpaid," said Purbaya. (DDTCNews)
PPL Reporting for Tax Consultants Due by 31 January
Tax consultants are now required to submit their continuing professional development (pengembangan profesional berkelanjutan/PPL in Indonesian) realisation report by no later than 31 January of the following year after completing PPL. This is stipulated under Article 26 paragraph (4) of Ministerial Regulation (MoF Reg.) 55/2026.
The PPL realisation reporting requirement differs from previous regulations. Previously, MoF Reg.111/2014, as amended by MoF Reg. 175/2022, did not treat PPL realisation as a separate report; rather, it formed part of the annual report submitted by tax consultants, due by the end of April at the latest.
"A tax consultant shall be required to submit the PPL realisation report electronically to the Director General no later than 31 January of the year following participation in the PPL," reads Article 26 paragraph (4) of MoF Reg. 55/2026. (DDTCNews)
Purbaya: Danantara to Transfer IDR120 Trillion for Fiscal Buffer
President Prabowo Subianto has instructed Danantara to place profits amounting to IDR120 trillion into the state treasury. This decision was made when Prabowo chaired a limited cabinet meeting attended by ministers.
"This was not a discussion at Danantara. It originated from a limited cabinet meeting with the President. He made the decision. We comply with it," said Minister of Finance, Purbaya Yudhi Sadewa.
The profit distribution by Danantara is not intended to reduce the fiscal deficit, but rather to serve as a reserve or fiscal buffer. The said profits will be distributed to the government this year, subject to consideration of Danantara's readiness. (DDTCNews)
MoF: Tax Consultant Licence Applications Need Not Be Sequential
MoF Reg. 55/2026 allows a person to obtain a tax consultant licence without having to follow a sequential progression.
Ririn Septiani, a Medium State Finance Analyst at the Directorate of Guidance and Supervision of Financial Professions (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian) of the MoF, explained that under the currently applicable provisions, a person may obtain a tax consultant licence corresponding to the level of the certificate of competency (surat keterangan kompetensi/SKK in Indonesian) they hold.
"Tax consultant licences consist of levels A, B and C, with the scope of services following each respective classification. Under the new regulation, applications for a tax consultant licence need not follow a sequential order," she said. (DDTCNews)