DGT Targets 30 Banks & Fintech to Collect VAT on Digital Transactions

JAKARTA, DDTCNews - The appointment of other parties as value added tax (VAT) collection agents through the the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian) mechanism is continuing. This time, the Directorate General of Taxes (DGT) is targeting 30 banks and fintech companies.

Director General of Taxes, Bimo Wijayanto, said the appointment as VAT collection agents will be made once the 30 companies have each prepared their respective systems and digital infrastructure.

"This morning I had a meeting with 30 platforms that will participate [as VAT collection agents through the SPP-TDLN]. We have given them time until November," he told members of the media after the 7th Belt and Road Initiative Tax Administration Cooperation Forum (BRITACOF), Wednesday (14/10/2026).

To date, the DGT has appointed a total of 6 parties acting as VAT collection agents. This number comprises 5 Himbara banks, namely BRI, Mandiri, BTN, BNI and BSI, as well as 1 fintech company, namely PT Fintek Karya Nusantara (LinkAja).

Bimo stated that the DGT has not yet mapped the potential tax revenue that could be generated from the implementation of the policy under MoF Reg. 49/2026. However, he noted that cross-border digital transactions through the six platforms have reached trillions of rupiah.

"I cannot yet speak to a precise figure, but at the very least, from those 6 platforms, from 25 September to 11 October, we recorded 5.5 million transactions. If I am not mistaken, the transaction potential is IDR10 trillion," said Bimo.

It should be noted that the SPP-TDLN is a technology-based VAT collection mechanism on the utilisation of digital goods and/or digital services from overseas in Indonesia that fulfil he prescribed requirements.

Technically, the government will appoint an issuer as the other party responsible for collecting, remitting and filing VAT collections.

It should be noted that an issuer is a bank or non-bank institution that provides services to facilitate payment for cross-border digital transactions conducted by consumers of goods and/or services.

The operator of the SPP-TDLN, namely a state-owned enterprise subsidiary called PT Jalin Pembayaran Nusantara, will remit the VAT collected to the state treasury. The technical provisions for implementing this policy are set out in detail in MoF Reg. 49/2026. (rig)