SPP-TDLN to Be Extended to 30 Private Banks and Non-Bank Institutions

JAKARTA, DDTCNews - Implementation of the (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian) will be extended to 30 private banks and private non-bank financial institutions.

To support the expansion of SPP-TDLN implementation, PT Jalin Pembayaran Nusantara (Jalin), as the system operator, is providing technical assistance to banks and non-bank financial institutions during the system stabilisation process.

"In its capacity as operator of the SPP-TDLN, PT Jalin continues to coordinate and provide technical assistance to issuers through the system development and stabilisation stages," said VP Corporate Secretary of PT Jalin, Putu Agnia, on Monday (9/11/2026).

The expansion of SPP-TDLN implementation to private banks and non-bank financial institutions takes into account the system readiness of each institution.

Such readiness is one of the requirements that must be fulfilled before the director general of taxes issues a decision designating banks and non-bank financial institutions as third-party collection agents.

"We continue to drive the integration and stabilisation process to run optimally, whilst maintaining a focus on security, reliability and operational readiness. As such, the expansion of implementation can be conducted in a measured manner according to each issuer's readiness," said Agnia.

For reference, the government has commenced the collection of value added tax (VAT) on cross-border digital transactions utilising the SPP-TDLN. VAT collection is applied on the utilisation of intangible taxable goods (barang kena pajak/BKP in Indonesian) and taxable services (jasa kena pajak/JKP in Indonesian) from outside the customs territory within the customs territory.

Under this scheme, banks and non-bank financial institutions that facilitate payments for overseas digital transactions may be designated as third parties to collect VAT.

To date, 6 institutions have been designated: BRI, BNI, BSI, Bank Mandiri, BTN and LinkAja. These 6 third parties are required to collect VAT at a rate of 11/111 of the payment for the supply of intangible taxable goods or taxable services from outside the customs territory.

Collection is conducted when the SPP-TDLN provides confirmation to the bank or non-bank financial institution that the cross-border digital transaction is subject to VAT. (rig)