DJP's Grand Plan: Collecting 11% VAT on Toll Roads

The Directorate General of Taxes (DJP) of the Ministry of Finance is planning to collect Value Added Tax (VAT) on toll road services. The plan is currently in the policy planning stage.

The plan to impose tax on toll roads under a VAT collection scheme initially emerged in the DJP’s Strategic Plan (Renstra) for 2025-2029.

The policy is being drafted in the Draft Ministerial Regulation on Expanding the Tax Base for a Fairer Tax Imposition.

In the Renstra, DJP includes the preparation of regulations regarding the mechanism for collecting VAT on toll road services as one of the priority policies to be prepared.

“Providing a legal basis for the mechanism of collecting VAT on the provision of toll road services,” states the document.

Cited from Antara on Friday (24/4/2026), DJP states that the scheme for implementing value added tax (VAT) on toll road services is still in the planning stage as part of medium-term policies.

DJP’s Director of Dissemination, Services, and Public Relations, Inge Diana Rismawanti, said that Director General of Taxes Decision Number KEP-252/PJ/2025 is the strategic planning document for DJP for the 2025-2029 period.

“Regarding the collection of VAT on the provision of toll road services, this is still in the policy planning stage and has not yet become an applicable provision,” said Inge.

The document, she continued, contains the direction of medium-term policies, including the agenda of expanding the tax base to create a fairer and more sustainable tax system.

She emphasised that to date, there is no regulation governing the imposition of VAT on toll roads, so there has been no change in tax policy applied to the public.

It can then maintain equality of treatment across types of services, as well as support fiscal sustainability for development financing, including infrastructure.

“If this policy is to be formalised, the mechanism will go through a comprehensive and careful process, including in-depth studies, cross-ministerial and institutional coordination, and considering the impact on society, the business world, and the transportation sector,” she said.

She added that the government will ensure that every tax policy still prioritises principles of justice, legal certainty, ease of administration, and consideration of people’s purchasing power.