Purbaya Claims Not Yet Aware of Toll Road VAT Plan

JAKARTA, KOMPAS.com - Value Added Tax (VAT) for toll roads has recently attracted attention in the infrastructure sector. The plan is outlined in the 2025-2029 Strategic Plan (Renstra) document of the Directorate General of Taxes (DJP), which includes various agendas for drafting new regulations to strengthen state revenues. “That should first be analysed by the Fiscal Policy Agency; I don’t know if anything has been done yet. But now there are suddenly many issues about taxes or additional taxes here and there; I haven’t read it yet, I’ll look into it later,” said Purbaya in Jakarta on Wednesday (22/4/2026). In the Renstra document, the DJP includes the preparation of rules 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. The DJP considers this regulation necessary as a new legal basis for imposing taxes on sectors that have not been optimally addressed so far. In addition to toll road services, the tax base expansion agenda also covers collections on cross-border digital transactions and the implementation of carbon tax. The preparation of rules related to VAT on toll roads is targeted to be completed in the medium term, around 2028. In the Renstra, the government emphasises the importance of optimising state revenues through tax extensification and intensification strategies, including opening new tax sources. This policy is also in line with the medium-term fiscal direction targeting an increase in the tax-to-GDP ratio. Thus, this plan is still at the policy formulation stage, and its implementation will depend on the derivative regulations currently being prepared by the government.