Directorate General of Taxes (DGT)
The government authority overseeing national tax policy and administration.
SPP-TDLN
Tax Collection System for
Foreign Digital Transactions
A government initiative designed to optimize VAT collection on offshore digital transactions through a fair, structured, and technology-driven framework. This policy does not introduce a new tax, alter existing VAT rates, or impose taxation on all foreign transactions.
SPP-TDLN Is Not a New Tax
It is a modernized, technology-driven VAT collection framework designed to ensure fair and structured administration for offshore digital transactions that are already subject to VAT under current regulations.
Institutional Roles
Key stakeholders within the SPP-TDLN ecosystem and their respective mandates.
Jalin
A State-Owned Enterprise (SOE) subsidiary serving as the technology infrastructure provider for SPP-TDLN.
Issuers
Financial institutions managing customer funds and processing payment transactions (banks and fintech).
JALIN CAPABILITIES
Why Did the Government Appoint Jalin?
Jalin operates under the management of Danantara Indonesia and holds an official Systemic Payment System Infrastructure Provider (PIP) license from Bank Indonesia.
Jalin Profile
With over a decade of industry expertise, Jalin processes billions of digital financial transactions annually. As a core provider of national payment infrastructure, Jalin is trusted by more than 110 institutions—comprising commercial banks and fintech companies connected via the "Link" switching network—to foster a resilient and sovereign financial ecosystem.
International Compliance
Demonstrating our commitment to global reliability and security, our operations adhere to rigorous international standards. This includes certifications for Quality Management (ISO 9001), Information Security and Privacy Protection (ISO/IEC 27001 & ISO/IEC 27701), Anti-Bribery Management (ISO 37001), and the highest payment card industry data security benchmarks (PCI DSS v4.0.1 & PCI PIN v3.1).
National Credentials
As a critical national infrastructure provider, Jalin operates under the strict regulatory oversight and licensing of Bank Indonesia. These credentials reinforce our position as a trusted cornerstone of Indonesia’s digital financial ecosystem—fully compliant with national mandates and actively driving national payment sovereignty, including the National Payment Gateway (GPN).
Fraud Detection and Cyber Threat Monitoring
Transaction security is our paramount priority. We operate a 24/7 Command Center and Security Operations Center to proactively monitor and neutralize cyber threats in real time. Backed by advanced Fraud Detection Systems and an integrated Business Continuity Management framework, we ensure early anomaly detection to maintain seamless operational stability and service security.
INFORMATION
Frequently Asked
Questions (FAQ)
Find complete information about the SPP-TDLN mechanism.
1.What is SPP-TDLN?+
It is a government initiative to streamline VAT collection on offshore digital transactions in an equitable, transparent, and technology-driven manner.
2.Legal Basis for the Implementation of SPP-TDLN+
- Presidential Regulation of the Republic of Indonesia No. 68 of 2025 on the Tax Collection System for Foreign Digital Transactions.
- Presidential Decree of the Republic of Indonesia No. 14 of 2025 on the Coordinating Team for the Operation of the Tax Collection System for Foreign Digital Transactions.
- Minister of Finance Regulation of the Republic of Indonesia No. 49 of 2026 on Procedures for Tax Collection on Foreign Digital Transactions through the Tax Collection System for Foreign Digital Transactions (SPP-TDLN).
3.Is SPP-TDLN a new tax?+
No. SPP-TDLN does not establish a new tax category or alter existing VAT rates.
4.Are all foreign transactions subject to VAT?+
No. VAT collection applies exclusively to offshore digital transactions that qualify as taxable events under applicable laws.
5.Are fund transfers and remittances automatically taxed?+
No. Fund transfer and remittance data are analyzed solely for transaction mapping purposes. This data collection does not render standard money transfers or remittances taxable.
6.Will double taxation occur?+
No. If VAT has already been collected by a designated foreign e-commerce merchant (PMSE), it will not be collected again through the SPP-TDLN system.
7.Level playing field for domestic and international businesses+
SPP-TDLN fosters fair competition, ensuring that entities deriving economic benefits from the Indonesian market fulfill their tax obligations equitably.
8.Streamlined compliance and legal certainty+
The system provides an integrated mechanism for collecting, remitting, reporting, and issuing VAT documentation. This eliminates the burden of self-remittance for consumers while protecting them from compliance penalties.
9.Data privacy and security standards+
All transaction data managed within SPP-TDLN is handled in accordance with strict statutory requirements governing data privacy, confidentiality, and retention.
10.Taxpayer rights protection+
Should any VAT be levied erroneously, clear regulatory procedures are in place for corrections, cancellations, document reissuances, and tax refunds.
NEED MORE INFORMATION?
Contact Us
Make sure your question reaches the appropriate party.
TAX POLICY
Directorate General of Taxes
VAT rates, transaction scope, regulations, and tax objections.
1500 200DGT Tax Hotline 路 www.pajak.go.idTECHNICAL & INFRASTRUCTURE
PT Jalin Pembayaran Nusantara
System integration, infrastructure, and technical support.
150108corporate@jalin.co.id