Finalization of Revised Regulation on Foreign Digital Transaction Tax Collection

The Ministry of Finance (“Kemenkeu”) will soon issue implementing regulations of Presidential Regulation No. 68 of 2025 on the Tax Collection System for Foreign Digital Transactions (“Perpres 68/2025”). These implementing regulations will serve as the operational technical guidelines and implementation mechanism for tax collection through the Tax Collection System for Foreign Digital Transactions (Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri – “SPP-TDLN”). 

“The draft Regulation of the Minister of Finance (“PMK”) is currently being finalized this week, including the acceleration of its operational system,” stated Bimo Wijayanto, the Director General of Tax. 

Within the framework of this new policy, PT Jalin Pembayaran Nusantara has been appointed as the operator of the SPP-TDLN system, by considering the company’s technical capabilities, financial capacity, and data security standards. The development of the SPP-TDLN is also intended to enhance the efficiency, transparency, and effectiveness of state revenue collection through a stringent sandboxing process qualification.