DGT Officially Regulates Franking Machine Providers
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has issued Director General of Taxes Regulation Number PER-11/PJ/2026, which governs providers of digital franked stamp (meterai teraan digital/MTD in Indonesian) printers.
PER-11/PJ/2026 has been in effect since 22 September 2026. DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the issuance of this regulation forms an important part of the implementation of stamp duty payments using MTD.
"Through this regulation, providers, devices and the supervision thereof are clearly governed for the implementation to comply with the applicable provisions," she said in a press release, quoted on Wednesday (7/10/2026).
The issuance of PER-11/PJ/2026 is a follow-up to the use of MTD already regulated under MoF Reg. 78/2024 concerning the Implementation Provisions on Stamp Duty.
According to the DGT, this regulation was introduced to improve services in fulfilling stamp duty payment obligations whilst providing certainty in the implementation of stamp duty payments using MTD.
In simple terms, MTD is a stamp in the form of a label affixed to documents using an MTD printer. An MTD printer is a dedicated device connected to the DGT's digital franked stamp system and must fulfil specifications determined by the DGT.
Requirements for MTD Printer Providers
To be appointed as an MTD printer provider, the applying party must submit an application letter to the Director General of Taxes electronically via the designated channel.
The applicant must also fulfil a number of requirements, including being a legal entity domiciled in Indonesia, fulfilling tax provisions and possessing information technology infrastructure, including a data centre located in Indonesia.
Once appointed, MTD printer providers are obliged to maintain data confidentiality and implement consumer protection measures.
The DGT supervises compliance with these obligations. Failure to fulfil the provisions will lead to the DGT imposing penalties in the form of a reprimand, temporary termination or revocation of the appointment.
"Through this regulation, the implementation of digital franked stamps shall have clear mechanisms, from providers that may offer the service to the supervision thereof. The DGT will ensure that the entire process proceeds pursuant to the enacted provisions," said Inge. (dik)