The Indonesian Directorate General of Taxes will implement the foreign digital transaction tax collection system, known as SPP-TDLN, on September 10, 2026, according to a statement by Director General of Taxes Bimo Wijayanto during a parliamentary hearing.
Implementation Details of SPP-TDLN
Director General of Taxes Bimo Wijayanto announced the rollout date during a meeting with Commission XI of the House of Representatives, as reported by DDTCNews. He stated that the system forms part of a broader government effort to expand the tax base within the country’s digital economy ecosystem. The framework operates under Presidential Regulation Number 68 of 2025.
State-owned enterprise subsidiary PT Jalin Pembayaran Nusantara holds the assignment under the presidential regulation to develop and operate the collection system. Minister of Finance Purbaya Yudhi Sadewa added that national banks, specifically the state-owned bank association Himbara, are ready to collect this tax, with four red-plate banks beginning implementation first.
Did You Know? PT Jalin Pembayaran Nusantara, a subsidiary of a state-owned enterprise, was assigned under Presidential Regulation Number 68 of 2025 to develop and manage the entire SPP-TDLN infrastructure.
Covered Transactions and Tax Rates
The SPP-TDLN scheme targets two primary categories of digital transactions involving overseas providers. These include the utilization of intangible taxable goods, such as digital products, and taxable digital services imported from outside the customs territory by domestic beneficiaries.
When the system operator confirms that a foreign digital transaction is subject to value-added tax, designated banks act as third-party collectors. The applicable value-added tax rate is calculated as 11/111 of the transaction price or payment for the intangible goods or digital services.
Frequently Asked Questions
What is SPP-TDLN?
SPP-TDLN is a collection system developed to gather value-added tax on foreign digital transactions in Indonesia.
When does the new system take effect?
According to the Directorate General of Taxes, the system will be implemented on September 10, 2026.
How is the tax calculated?
The collected value-added tax is set at 11/111 of the payment price for intangible taxable goods or digital services.
How might the involvement of state-owned banks influence compliance rates for cross-border digital transactions?
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