Digital Stamp Duty Cannot Be Purchased Arbitrarily, DJP Releases Special Regulations

The Directorate General of Taxes (DJP) of the Ministry of Finance has released specific provisions regulating the providers of digital stamped duty printers (MTD).

The provisions, contained in the Director General of Taxes Regulation Number PER-11/PJ/2026, are intended to ensure that the digital stamps used by the public comply with government regulations.

“Through this regulation, providers, devices, and even supervision are clearly regulated so that implementation proceeds in accordance with the provisions,” said the Director of Extension, Service, and Public Relations, Inge Diana Rismawanti, via a press release, as quoted on Wednesday (7/10/2026).

The issuance of PER-11/PJ/2026 is a follow-up to the use of MTD, which has been regulated under Minister of Finance Regulation Number 78 of 2024 concerning the Implementation Provisions of Stamp Duty.

This regulation was implemented to improve services in fulfilling stamp duty payment obligations while providing certainty in the execution of stamp duty payments using MTD.

Simply put, MTD is a stamp in the form of a label applied to documents using an MTD Printer. The MTD Printer is a specialised device connected to the DJP’s Digital Stamped Duty System and possesses specifications determined by the DJP.

To be appointed as an MTD Printer Provider, applicants must submit an application to the Director General of Taxes electronically through designated channels.

Applicants must also meet several requirements, including being a legal entity domiciled in Indonesia, complying with taxation 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.

The DJP conducts supervision regarding the fulfilment of these obligations and may impose sanctions in the form of warnings, temporary suspension, or revocation of appointment if the provisions are not met.

“Through this regulation, the implementation of Digital Stamped Duty has a clear mechanism, ranging from the providers that can offer services to the supervision process. The DJP will ensure that the entire process runs in accordance with the established provisions,” emphasised Inge.