Directorate General of Taxation Explains Plan for VAT Collection on Toll Road Services
The government plans to collect Value Added Tax (VAT) on toll road services through regulations targeted for completion in 2028. This plan is contained in the Decision of the Director General of Taxation Number Kep-252/PJ/2025 on the Strategic Plan of the Directorate General of Taxation for 2025-2029.
The Director of Outreach, Services, and Public Relations of the Directorate General of Taxation at the Ministry of Finance, Inge Diana Rismawanti, stated that currently, there are no regulations governing the collection of VAT on toll road services. “Thus, there has been no change in tax treatment applied to the public,” she said when contacted on Wednesday, 22 April 2026.
Inge explained that the issue of VAT collection reflects the direction of strengthening future policies, particularly in expanding the tax base more proportionately, maintaining equality in tax treatment across types of services, and supporting fiscal sustainability in financing development, including infrastructure.
If the regulation is to be formalised, the Ministry of Finance will review and coordinate with inter-ministerial and institutional bodies. In addition, the Ministry of Finance will consider the impacts on society, the business world, and the transportation sector at large.
“The government also ensures that every tax policy to be taken will still prioritise the principles of justice, legal certainty, administrative ease, and attention to the public’s purchasing power,” Inge said.
She stated that the Decision of the Director General of Taxation Number Kep-252/PJ/2025 on the Strategic Plan of the Directorate General of Taxation for 2025-2029 contains mid-term policy directions, including tax base expansion. The plan is designed to create a fairer and more sustainable tax system.
In the document, the mechanism for collecting VAT on the provision of toll road services is planned to be completed in 2028. The document, established on 19 December 2025, will also regulate the collection of taxes on foreign digital transactions and carbon tax. These new taxes will be included in the Draft Ministerial Regulation on Expanding the Tax Base for Fairer Taxation Imposition.
If the regulation has been established, Inge said, the government will announce it officially and openly to the public through official channels.