DGT Clarifies Buzz Over Cross-Border Digital Transaction Tax
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has issued a clarification regarding the issue of tax collection through all financial institutions and e-commerce platforms starting 9 November 2026. This topic is among the reviews covered by national media today, Tuesday (3/11/2026).
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the DGT is currently implementing a new system called the tax collection system for cross-digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian), which is designed to collect VAT on the utilisation of digital taxable goods or services from abroad.
"This policy is not a new tax, does not change the VAT rate, and is not intended to collect tax on all foreign transactions," she said.
Inge stated that VAT collection through the SPP-TDLN is carried out only on digital transactions involving the entry of digital products from abroad that fulfil the criteria as VAT objects.
"Fund transfers and remittances do not automatically become VAT objects. This system is not intended to impose VAT on personal fund transfer activities or public remittances," said Inge.
According to her, the government is also mitigating double collection, given that digital products on which VAT has already been collected through the e-commerce VAT scheme will not be subject to VAT collection again through the SPP-TDLN.
To implement this new system, the DGT has appointed 6 financial institutions as VAT collection agents under the SPP-TDLN scheme. The six financial institutions in question are BRI, BNI, BSI, Mandiri, BTN and LinkAja.
The proposal to expand the scope of cross-border igital tax collection was put forward by the Presidential Special Envoy for Climate and Energy, Hashim Djojohadikusumo. According to Hashim, all financial institutions and e-commerce platforms would be required to collect tax starting 9 November 2026.
This step is expected to improve the fiscal condition, which has long been viewed as weak by foreign analysts.
"What is called digital taxation, digital tax, will be implemented soon, on 9 November. All state-owned banks, private banks and all fintech companies, including Shopee, Lazada, GoTo and so forth, must participate in collecting and remitting taxes that have not been collected all this time," said Hashim last week.
In addition to that news, there is a review of the Indonesian International Financial Centre (IIFC) Law, which contains provisions on a special court called the IIFC Court. Further, there is also a discussion on the evaluation of tax incentives for publicly listed companies.
The following is a complete review of the tax articles.
VAT Collection Agents Under the SPP-TDLN Scheme to Expand Soon
The DGT plans to continue expanding the number of financial institutions appointed as VAT collection agents under the SPP-TDLN scheme.
According to Inge, the addition of VAT collection agents under SPP-TDLN will be carried out once the sandboxing and stabilisation process has been completed. The technical provisions on VAT collection through SPP-TDLN are governed by MoF Reg. 49/2026.
"At present, other prospective issuers are in the stabilisation period. We will convey information regarding the appointment of new issuers, once all preparatory stages have been completed, through the DGT's official channels," said Inge. (DDTCNews, Kontan, Investor Daily)
IIFC to Have Its Own Court, Including for Tax Disputes
Law 6/2026 on the Indonesian International Financial Centre (IIFC) also contains provisions on a specialised court called the IIFC Court. The IIFC Court has special and exclusive authority to examine, adjudicate and rule on various cases, including cases relating to the granting of tax incentives within the PFII.
"The IIFC Court shall have special and exclusive jurisdiction to examine, adjudicate and decide, including ... cases arising from the granting of tax facilities at the IIFC," reads Article 39 paragraph (1) subparagraph c of the PFII Law, as cited on Monday (2/11/2026).
In addition to tax cases, the IIFC Court also handles cases related to business activities in the IIFC, cases arising from contracts that are implemented or will be implemented, in whole or in part, at the IIFC, cases arising from transactions at the IIFC, bankruptcy and restructuring cases of entrepreneurs established or registered in the IIFC as well as cases agreed by the parties to be resolved in the IIFC Court. (DDTCNews)
DGT Nullifies Penalty for Under-Disclosure in PPS Until Dec 2027
Director General of Taxes Decree Number KEP-239/PJ/2026 provides taxpayers with the opportunity to reduce administrative penalties arising from under-disclosure of assets in the voluntary disclosure programme (program pengungkapan sukarela/PPS in Indonesian).
This facility is valid until the end of 2027, exclusively for taxpayers who under-disclosed assets in connection with their participation in the PPS Policy II. The penalty reductions granted are 100%, 50% or 25%.
A 100% penalty reduction is granted if the principal tax is settled no later than one month after the issuance of the notice of tax underpayment assessment (surat ketetapan pajak kurang bayar/SKPKB in Indonesian). If the principal is only settled within a period of more than one month up to 2 months after the issuance of the notice of tax underpayment assessment, a penalty reduction of 50% is granted. Finally, if the principal tax is settled more than 2 months after the issuance of the notice of tax underpayment assessment in connection with the PPS, the penalty reduction granted is only 25%. (DDTCNews)
IDX Reviews Tax Incentives for Issuers to Strengthen Capital Market
The Indonesia Stock Exchange (IDX) is evaluating and examining the effectiveness of tax incentives that have long been applied to companies listed on the stock exchange.
IDX Chief Executive Officer, Jeffrey Hendrik, said the effort was undertaken to support the development of companies listed on the exchange. One of the tax incentives currently under evaluation is the application of a corporate income tax rate 3% lower than the statutory rate.
"We have completed a study to evaluate the effectiveness of tax incentives for listed companies. At present, companies that fulfil certain requirements may obtain a tax incentive in the form of a 3% reduction in the corporate income tax rate," he said. (DDTCNews, Kontan, CNBC Indonesia)
Integrating 12 Applications, Financial Profession Services Now Unified
Satu-ProfKeu has been developed to unify the service delivery platform for all financial professions, including tax consultants.
Bey Arifianto Widodo, Head of the Financial Profession Information System Working Team at the Directorate of Financial Profession Supervision and Development (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian), stated that Satu-ProfKeu is the sole platform used to provide services ranging from permits to reporting as well as an instrument for monitoring administrative compliance.
"This is an all-in-one application to serve all financial professions. It also covers the entire business process from end to end," said Bey at the Satu-ProfKeu socialisation event.
Prior to the launch of Satu-ProfKeu, Bey noted that 46% of business processes related to financial professions were still implemented manually. Without Satu-ProfKeu, there were 12 separate applications that had to be managed to deliver services to financial profession practitioners. (DDTCNews)
Food and Petrol Prices Drive October 2026 Inflation to 3.23%
Statistics Indonesia (Badan Pusat Statistik/BPS in Indonesian) recorded year-on-year (yoy) inflation in October 2026 at 3.23%, slightly lower than September 2026 inflation of 3.28%.
BPS Deputy for Distribution and Services Statistics, Ateng Hartono, stated that annual inflation in October 2026 was primarily influenced by the food, beverages and tobacco group, which recorded inflation of 4.82%. This group contributed 1.40 percentage points to annual inflation.
In addition, the transportation group also recorded inflation of 4.87%, contributing 0.59 percentage points to annual inflation. Inflation in the transportation group was primarily driven by increases in petrol prices, airfare rates, lubricants or engine oil, motorcycles and vehicle maintenance or servicing costs. (DDTCNews, Kontan, Bisnis Indonesia)