New SPP-TDLN Framework Introduced: PT Jalin Pembayaran Nusantara to Administer Tax Collection System for Overseas Digital Transactions

The Indonesian Government recently issued Regulation of the President No. 68 of 2025 (“ Regulation 68/2025 ”) on the Tax Collection System for Overseas Digital Transactions (Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri– “ SPP-TDLN ”), which has been in force since 5 June 2025. [1] In essence, Regulation 68/2025 has been introduced in response to the government’s belief that significant untapped potential exists in terms of the taxation of overseas digital transactions, due to the fact that relevant tax obligations have not yet been effectively identified or administered. [2] As a result, the new SPP-TDLN system should hopefully boost state revenue and improve taxpayer compliance regarding such transactions. [3]