Jakarta — The government, through the Ministry of Finance, has officially established the mechanism for the Cross-Border Digital Transaction Tax Collection System (SPP-TDLN) through Minister of Finance Regulation (PMK) Number 49/2026. This PMK is a follow-up to Presidential Regulation (Perpres) 68/2025, while also marking a new chapter in the government's efforts to optimize state fiscal revenue through taxation schemes. Referring to both regulations, PT Jalin Pembayaran Nusantara (Jalin) has been entrusted as the system provider supporting the Directorate General of Taxes in tax collection.
Historically, the collection of Value-Added Tax (VAT) on cross-border digital transactions has relied exclusively on the Electronic System Trading (PMSE) scheme. This involved the individual appointment of foreign enterprise operators—ranging from Google and Netflix to recent additions like OpenAI and Strava—as designated tax collectors. This framework has proven highly effective in generating sustained revenue growth. From an initial Rp731.4 billion upon its inception in 2020, VAT contributions via the PMSE scheme surged to Rp42.01 trillion by the end of June 2026, driven by 233 actively collecting entities out of 271 appointed enterprises.
However, the government assesses that these figures have yet to capture the full market potential. The targeted appointment model is considered inadequate for capturing the increasingly complex and decentralized nature of cross-border digital transactions—particularly the cross-border utilization of services and information exchanges that bypass major, registered platforms. Furthermore, numerous platforms remain outside the PMSE purview. To address this gap, SPP-TDLN was engineered to secure tax revenues by intercepting transactions directly at the payment gateway level.
Addressing this strategic imperative, Jalin's appointment as the system provider is anchored in a track record of proven capabilities. Jalin is a prominent institution within the national payment infrastructure ecosystem. Established on November 6, 2016, through a synergistic partnership between the Ministry of State-Owned Enterprises (SOE/BUMN), Himbara, and Telkom Indonesia—and currently operating within the Danantara Indonesia ecosystem under the SOE Holding Danareksa—Jalin has consistently demonstrated operational excellence. Over the past decade, Jalin has successfully managed the 'Link' switching network and ATM Link, integrating over 110 member institutions across the banking and fintech sectors. This has cemented its status as a Systemic Payment System Infrastructure Provider (PIP), subject to the rigorous oversight of Bank Indonesia.
Furthermore, the government outlined key strategic considerations in Perpres No. 68/2025. These include robust competencies in financial services technology and payment systems, rigorous transaction data security and confidentiality protocols, substantial financial capacity, comprehensive fulfillment of administrative prerequisites, and the capability to develop the system without requiring initial capital expenditure from the State Budget (APBN).
While exercising technical control, Jalin's authority remains strictly governed by regulatory frameworks. The jurisdiction to determine taxable transactions, tariff rates, and derivative policies resides exclusively with the Ministry of Finance, the DGT, and a specialized coordinating committee appointed via Presidential Decree. Notably, Article 8, Paragraph (2) of Perpres No. 68/2025 mandates this coordinating committee to conduct periodic evaluations of the SPP-TDLN operations, ensuring robust governance and operational compliance.
Jalin's strategic involvement in the SPP-TDLN underscores the continuous expansion of its role as a pivotal enabler of the national payment infrastructure over the last decade—evolving from ATM and debit switching to QRIS, and now advancing into cross-border digital tax collection systems. As the digital economy's contribution to state revenues accelerates, Jalin is exceptionally positioned to deliver a system that regulates foreign transactions with equity, precision, and transparency.
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