Tax Office Explains Rationale for VAT Study on Toll Roads, Still in Planning Stage

JAKARTA, KOMPAS.com - The Directorate General of Taxes (DJP) has explained the rationale for studying Value Added Tax (VAT) on toll road services. This plan is part of the strategy to expand the tax base.

The study is included in the DJP’s 2025-2029 Strategic Plan (Renstra). This document outlines medium-term tax policy directions.

DJP Director of Outreach, Services, and Public Relations Inge Diana Rismawanti stated that the VAT on toll roads issue appears in the planning document.

“We wish to convey that Director General of Taxes Decision No. KEP-252/PJ/2025 is the strategic planning document for the Directorate General of Taxes for 2025-2029, which contains medium-term policy directions, including the agenda to expand the tax base in order to create a fairer and more sustainable tax system,” Inge told Kompas.com on Tuesday (21/4/2026).

According to her, this step aims to expand the tax base proportionally. The government also wants to maintain equitable tax treatment across types of services.

“The inclusion of this topic in the strategic plan more reflects the direction of policy strengthening going forward, particularly in expanding the tax base more proportionally, maintaining equitable tax treatment across types of services, and supporting fiscal sustainability in financing development, including infrastructure,” she explained.

This study does not only focus on state revenue. DJP also emphasises efforts to build a more balanced tax system.

To date, there is no regulation governing VAT on toll road services. The policy is still in the study stage.

The process involves coordination across ministries and agencies. Impacts on the public, business world, and transportation sector are also considerations.

DJP assures that every policy will still adhere to principles of justice, legal certainty, and administrative ease. Public purchasing power is also an important factor.

“The government also ensures that every tax policy to be taken will still prioritise principles of justice, legal certainty, administrative ease, and consideration of public purchasing power,” Inge stated.

The government will communicate the policy openly once it is established. Information will be disseminated through official channels.

DJP emphasises that the discourse on VAT for toll roads is still at the study stage. This plan is part of the medium-term strategy to strengthen the tax system.