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[BUSINESS] · Indonesia · 2 sources

started · updated

Part of situation: Indonesian aviation tax and transport regulatory reforms (2 clusters)

Indonesia implements VAT collection for cross-border digital transactions

VAT collection digital transactions cross-border tax SPP-TDLN taxation policy

The Indonesian Directorate General of Taxes has begun implementing the Cross-Border Digital Transaction Tax Collection System (SPP-TDLN). This mechanism is designed to collect Value Added Tax (VAT) on digital goods and services provided by foreign entities that are consumed by customers within Indonesia.

The system became effective on September 25, 2026, following the issuance of Minister of Finance Regulation (PMK) No. 49/2026. This regulation serves as an implementing rule for Presidential Regulation No. 68/2025. The initiative aims to optimize tax revenue from digital transactions that were previously not being collected effectively.

The SPP-TDLN covers the entire process of collection, remittance, and reporting for taxable digital goods and services from abroad.

Entities

Directorate General of Taxes · Indonesia · Ministry of Finance

Sources

Pajak Transaksi Digital Luar Negeri Masuk Tahap Final, Ini Mekanismenya [ekbis.harianjogja.com]
Pungutan PPN Transaksi Digital Lintas Negara Mulai Berlaku [insight.kontan.co.id]