SPP-TDLN Takes Effect: 3 Key VAT Technical Provisions to Consider
JAKARTA, DDTCNews – The collection of value added tax (VAT) on cross-border digital transactions via the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian) has officially taken effect from 25 September 2026. This topic is among the subjects covered by the national media today, Tuesday (29/9/2026).
Director General of Taxes, Bimo Wijayanto, stated that the SPP-TDLN is a VAT collection mechanism for certain digital goods and digital services supplied to customers in Indonesia. The SPP-TDLN is governed by MoF Reg. 49/2026.
"Indonesia will implement the SPP-TDLN, effective 25 September 2026," said Bimo in Announcement No. PENG-6/PJ/2026.
In technical terms, Bimo continued, customers in Indonesia will pay for digital goods or services at a price that already includes VAT. The VAT may be subsequently collected by a designated party before the remaining payment is forwarded to the foreign merchant or service provider.
According to him, there are 3 technical mechanisms to be observed in the implementation of the SPP-TDLN. First, foreign merchants and service providers are required to include VAT in the price or amount payable by customers in Indonesia.
Second, VAT may be collected through designated payment intermediaries or other entities appointed under Indonesian law.
Third, the amount received by a foreign merchant or service provider may be reduced by the VAT collected through the SPP-TDLN mechanism.
Bimo affirmed that the SPP-TDLN is not a new type of tax. Its implementation does not impose a new VAT rate either.
Bimo further explained that foreign merchants or service providers that have already been designated as electronic commerce (e-commerce) VAT collection agents and collect VAT directly continue to follow the existing VAT collection mechanisms.
Accordingly, the SPP-TDLN does not apply to transactions on which VAT has already been collected under the existing e-commerce VAT mechanism. Both mechanisms will operate in parallel pursuant to the applicable provisions.
"The SPP-TDLN forms part of the DGT’s efforts to maintain a fair, efficient, and reliable VAT
system for Indonesia’s growing digital economy while ensuring a level playing field for businesses
participating in the Indonesian market," stated Bimo.
In addition to the above topic, there is coverage on the examination fees for the tax consultant professional examination. There is also discussion on broadening the tax base, equalisation arrangements for DGT pensioners, attorney licences at the tax court and other matters.
Below is a full review of the tax articles.
Jalin: SPP-TDLN Now Live but VAT Collection Yet to Begin
PT Jalin Pembayaran Nusantara has disclosed that the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian) is now live. Nevertheless, tax collection through this system has not yet fully commenced.
According to VP Corporate Secretary of PT Jalin, Putu Agnia, the SPP-TDLN requires support from international card principals to operate effectively. Accelerated adjustments by international card principals are required for the identification and collection process to run optimally and cover a greater number of transactions.
At present, tax collection via the SPP-TDLN is carried out only through state-owned banks that form part of Himbara and through LinkAja, whilst non-state-owned banks will follow once the integration process is complete. (DDTCNews/Kontan)
OJK Reg. 16/2026 Requires TIN for Commodity Exchange Licence
The Financial Services Authority (OJK) requires a company's taxpayer identification number (TIN) in an application for a business licence as an administrator of the Strategic Mineral and Commodity Exchange (Bursa Mineral dan Komoditas Strategis/BMKS in Indonesian).
This requirement is set out in OJK Regulation (POJK) 16/2026 on the Administration of Strategic Mineral and Commodity Exchanges, which takes effect on 1 January 2027. Under the regulation, an application for a business licence as an exchange must be accompanied by a number of documents, including the company's TIN.
"Exchange is a limited liability company that obtains a business licence from the Financial Services Authority to administer trading in strategic minerals and strategic commodities, including their derivativess," reads Article 1 number 4 of POJK 16/2026. (DDTCNews)
MoF Explains Tax Consultant Professional Examination Fees
The Directorate General of Financial Sector Stability and Development (Direktorat Jenderal Stabilitas dan Pengembangan Sektor Keuangan/DJSPSK in Indonesian) of the Ministry of Finance (MoF) has stated that the fees for the tax consultant professional examination will be officially announced by the tax consultant association.
The DJSPSK stated that the tax consultant association, as the administrator of the tax consultant professional examination, is entitled to announce the fee amount and the payment mechanism for examination participants. However, the association has yet to make any further announcement at this time.
"Information as to whether examination fees apply, the fee amount, the payment procedure and any other provisions will be announced by the Tax Consultant Association as the examination administrator pursuant to the applicable provisions," DJSPSK wrote. (DDTCNews)
Broadening Tax Base: Policy Must Adapt to Digital Economy Era
The growth of the digital economy allows the government to broaden the tax base and optimise the potential for state revenue.
Senior Specialist at DDTC Fiscal Research and Advisory, Syadesa Anida Herdona, stated that the digitalisation of the economy is an unavoidable development. Tax policy must therefore also adapt to remain relevant to these changes.
"We cannot close ourselves off from the digitalisation of the economy. Tax becomes an instrument that must be responsive to these various changes, because if tax policy is not responsive, there will be many loopholes that leave revenue potential uncovered," she said. (DDTCNews)
MoF: No Equalisation, DGT Pensioners to Sit Tax Consultant Exams
The MoF has affirmed that there is no equalisation mechanism for the DGT pensioners who wish to become tax consultants.
Pursuant to the Minister of Finance Regulation (MoF Reg.) 55/2026, DGT pensioners may become tax consultants provided they have completed a 5-year cooling-off period, passed a competency assessment and passed the professional examination.
"DGT pensioners may still become tax consultants, but must follow the generally applicable mechanisms, including completing a 5-year cooling-off period, passing a competency examination, passing the tax consultant professional examination and fulfilling other licensing requirements," the MoF stated. (DDTCNews)
Attorney Licence Applications at Tax Court Can Be Tracked Online
Applicants for an attorney licence (izin kuasa hukum/IKH in Indonesian) at the tax court may monitor the status of their application online.
Pursuant to the applicable provisions, an IKH application will undergo a review process of up to 3 business days from the date the application is received. Subsequently, the decision to issue the IKH will be issued within a maximum of 5 (five) business days from the date the application is declared complete.
Throughout the IKH issuance process, applicants may monitor the status of their application via the tax court website setpp.kemenkeu.go.id, by selecting the IKH Online menu and clicking the Cek Status option. (DDTCNews)