Real-Time PPN Collects Incoming: Payment Issuers Face New Compliance Burdens for Foreign Digital Transactions

The Minister of Finance (“ Minister ”) has issued Regulation No. 49 of 2026 (“ Regulation 49/2026 ”) on Procedures for the Collection of Value-Added Tax (Pajak Pertambahan Nilai– “ PPN ”) on Foreign Digital Transactions Conducted through the Tax Collection System for Foreign Digital Transactions (Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri– “ SPP-TDLN ”). [1] This Regulation 49/2026 serves as an implementing framework to Law No. 8 of 1983 , which has been amended several times, most recently through Regulation of the Government in Lieu No. 2 of 2022 (collectively referred to as “ Law 8/1983 ”) and Regulation of the President No. 68 of 2025 (“ Regulation 68/2025 ”), [2] which officially appointed PT Jalin Pembayaran Nusantara to organize the SPP-TDLN. [3]