As the Tax Collection System for Offshore Digital Transactions (SPP-TDLN) took effect on Sept. 10, the government is seeking to clarify that the system is meant to complement existing mechanisms for collecting value-added tax (VAT) on digital goods and services sold through electronic systems as opposed to double-taxing or imposing a new tax for consumers.In a joint meeting with Commission XI of the House of Representatives (DPR) on Sept. 7, Tax Director General Bimo Wijayanto said the VAT is part of the government’s efforts to expand the tax base within Indonesia's digital economic ecosystem.
"We will also expand the existing tax base regarding digital platform players operating in Indonesia - specifically marketplaces with Indonesian consumers," he said.
Bimo also noted that the policy has the potential to significantly boost tax revenue from digital trade.
"We are confident that implementing the VAT will increase the tax base by nearly twofold; we hope to double the current figure, which stands between Rp 8 trillion and Rp 12 trillion, from digital trade."
The system, which was established under Presidential Regulation No. 68/2025, is operated by state-owned enterprise (SOE) PT Jalin Pembayaran Nusantara.
