Timeline of the Toll Road VAT Discourse: Emerging in DJP's Strategic Plan, Still Under Study to Purbaya's Response
JAKARTA, KOMPAS.com - The discourse on imposing Value Added Tax (VAT) on toll road services has emerged in recent days following its appearance in a planning document from the Directorate General of Taxes (DJP).
The government has affirmed that the policy is not yet in effect and remains in the study phase.
This issue originated from the DJP’s 2025-2029 Strategic Plan (Renstra) document, which includes an agenda to expand the tax base to support future state revenues.
When confirmed by Kompas.com, DJP’s Director of Outreach, Services, and Public Relations, Inge Diana Rismawanti, explained that the inclusion of VAT on toll roads in the document is part of the medium-term policy direction, not a policy that has been established.
Amid public concerns, DJP has emphasised that there is currently no regulation governing the imposition of VAT on toll road services.
“Up to now, there is no regulation governing the imposition of VAT on toll road services, so there has been no change in tax treatment applied to the public,” Inge clarified.
She added that the plan aims to expand the tax base proportionally, maintain equitable treatment across service sectors, and support fiscal sustainability, including infrastructure financing.
However, if the policy is to be formalised, the government assures it will undergo a lengthy process, from in-depth studies to coordination across ministries and agencies.
“Regarding the collection mechanism, if this policy is to be formalised, it will certainly go through a comprehensive and cautious process, including in-depth studies, coordination across ministries/agencies, and considering the impacts on society, the business world, and the transportation sector at large,” Inge stated.
A day after DJP’s explanation, Finance Minister Purbaya Yudhi Sadewa responded to the issue.
He admitted not knowing the details of the tax expansion discourse that includes toll roads.
“If I don’t know, after all, I’m the minister. I’ll sort it out later. That should be analysed first by the Fiscal Policy Agency; I don’t know if there’s anything yet. But now they say there are suddenly many tax issues or additions here and there; I haven’t read it yet, I’ll look into it later,” Purbaya said after the PT SMI 2026 Symposium in Jakarta on Wednesday (22/4/2026).
He also emphasised that he had not received any report on the plan when it was first announced.
“At least when he announced it, he hadn’t informed me yet,” he stressed.
Purbaya emphasised that every tax policy must undergo thorough study by the Fiscal Policy Agency (BKF) before being decided, given its broad impacts on society and the business world.
DJP had previously affirmed that expanding the tax base is part of the medium-term strategy to create a fairer and more sustainable tax system.
In addition, the government ensures that every policy still considers people’s purchasing power as well as the principles of justice, legal certainty, and administrative ease.
Thus, up to now, the VAT on toll roads discourse remains in the planning and study stage and has not become a policy to be implemented in the near future.