Minister of Finance Purbaya Yudhi Sadewa has revealed that ten banks\nin Indonesia have begun implementing the Foreign Digital Transaction Tax\nCollection System (SPP-TDLN) as of Thursday, 10 September 2026.<\/p>\n
Purbaya stated that the ten banks consist of four state-owned banks\n(Himbara) and six private banks. \u201cAll of the four major state banks are\nincluded, alongside several private banks. There are ten in total, which\nis quite a significant number,\u201d Purbaya said at his office in\nJakarta.<\/p>\n
The implementation of the SPP-TDLN, which began today, is currently\nlimited to a system reliability trial. The SPP-TDLN system is managed by\nPT Jalin Pembayaran Nusantara.<\/p>\n
Over the coming week, the effectiveness of the collection system will\nbe monitored before it is expanded to all banks, which will serve as the\nentities responsible for withholding, collecting, depositing, and\nreporting VAT on digital transactions. \u201cWe are testing it first to see\nhow it performs over the next few decades. After that, we will expand it\nto other banks. Ultimately, all banks will participate in this\nprogramme,\u201d he explained.<\/p>\n
Purbaya noted that he will receive the first reports on the\ncollection results next month. He emphasised that fintech companies and\nother private banks will also join the programme gradually once the\nsystem is deemed fully ready. \u201cEven though it is ready now, I want to\nsee what the results look like over the next month,\u201d Purbaya\nasserted.<\/p>\n
The implementation of the SPP-TDLN refers to Minister of Finance\nRegulation (PMK) Number 49 of 2026, which regulates the procedures for\ncollecting VAT on foreign digital transactions. This regulation,\neffective since 20 July 2026, clarifies that the organiser of the\nSPP-TDLN is the legal entity designated in Presidential Regulation\n(Perpres) 68\/2025, namely PT Jalin Pembayaran Nusantara.<\/p>\n
The SPP-TDLN will impose VAT on the use of digital goods (intangible\ntaxable goods) and digital services (taxable services) from abroad that\nare consumed within the country. Types of digital goods subject to VAT\ninclude entertainment streaming services, online games, software or\napplications, e-books, stock photos, and more.<\/p>\n
Under the PMK, there are generally two types of transactions covered\nby the SPP-TDLN scheme: first, the use of intangible taxable goods from\noutside the customs area within the customs area; and second, the use of\ntaxable digital services from outside the customs area within the\ncustoms area.<\/p>\n
Moving forward, VAT will be collected by banks acting as third\nparties, provided that the SPP-TDLN organiser has confirmed to the bank\nthat the foreign digital transaction is subject to VAT. The VAT\ncollected will be 11\/111 of the price or payment for the intangible\ngoods or services, inclusive of VAT.<\/p>\n
Director General of Taxes Bimo Wijayanto previously stated that the\nimplementation of the SPP-TDLN will significantly increase digital tax\nrevenues in Indonesia. \u201cWe are confident that with the implementation of\nthe SPP-TDLN, we will increase the tax base by at least almost twofold,\nfrom the current range of IDR 8 trillion to IDR 12 trillion from digital\ntrading. We hope it can double through digital transactions,\u201d said\nBimo.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/10-banks-begin-collecting-vat-on-foreign-digital-transactions-how-much-will-the-state-earn-1789027247", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }