The Directorate General of Taxes (DJP) has confirmed that the Foreign Digital Transaction Tax Collection System (SPPTDLN), which began operating on 9 November 2026, targets only foreign digital platforms and does not cover domestic marketplaces such as Shopee, Tokopedia, and Lazada. Director General of Taxes Bimo Wijayanto made the statement to reporters in Jakarta on Friday (13/11/2026), amid concerns among some micro, small, and medium enterprises (MSMEs) over reports of a new digital tax levy.
Key points
- SPPTDLN uses payment transaction data to administer tax on digital products that Indonesian consumers buy from foreign providers, such as software, apps, online games, and digital entertainment services.
- The system is operated by PT Jalin Pembayaran Nusantara in cooperation with DJP. So far, five banks and one financial technology company are connected, including Bank Mandiri, BRI, BNI, and BSI, and the number will be expanded.
- It targets thousands of foreign digital providers beyond the 261 companies that had previously registered voluntarily as digital transaction tax collectors.
- "That does not include domestic platforms," Bimo said, referring to local marketplaces.
Distinguish it from marketplace Article 22 income tax
Businesses should distinguish SPPTDLN from the collection of Article 22 income tax (PPh 22) on trading through electronic systems (PMSE) under Finance Minister Regulation (PMK) No. 37 of 2026. That scheme has applied since 1 October 2026, with Tokopedia, Shopee, Blibli, and Lazada appointed as collectors on sales made by merchants on their platforms. Finance Minister Suahasil Nazara said PMSE and digital economy taxes are needed to restore a level playing field between online and conventional transactions.
What to watch
- Domestic online sellers are not subject to SPPTDLN, but they should monitor the PPh 22 withheld by marketplaces and keep the withholding slips so the tax can be credited.
- Companies subscribing to foreign digital services should check their invoices and VAT collection evidence for bookkeeping and input VAT crediting in accordance with the regulations.
Want to make sure your business's digital transactions are treated correctly for tax purposes? Consult Hanna Consulting.
Sources: Liputan6 · Berempat · Investortrust
