DJP Targets 30 Banks and Fintechs: Prepare for Digital VAT Changes

TL;DR

Indonesia's tax authority is preparing a wider role for payment providers in collecting VAT on certain overseas digital transactions.

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The Facts

Indonesia's tax authority is preparing a wider role for payment providers in collecting VAT on certain overseas digital transactions. For Bali businesses paying international suppliers, the immediate task is to understand who collects the VAT and which supporting records to retain.

What changed in the latest report

DDTC News reported on 14 October 2026 that Director General of Taxes Bimo Wijayanto had met 30 banks and fintech companies about preparing their systems for the next stage of the SPP-TDLN mechanism. The report refers to preparation by November and links appointment to each company's infrastructure readiness.

This does not mean all 30 have already been appointed. It also does not establish a universal 1 November start date for every provider. Businesses should distinguish a preparation target from a formal appointment and an operational collection date.

This is an extension of an existing mechanism

The primary reference is the Directorate General of Taxes' 1 October 2026 announcement. It says SPP-TDLN began operating on 25 September 2026 under Minister of Finance Regulation No. 49 of 2026.

DJP identifies six initial payment providers: BRI, Bank Mandiri, BTN, BNI, BSI and LinkAja. Other providers must prepare their systems before appointment. The announcement also explains that this is not a new tax or a change in the VAT rate.

SPP-TDLN addresses relevant transactions where VAT has not already been collected through the PPN PMSE mechanism. That distinction matters when reviewing an overseas supplier's invoice alongside a payment-provider record: the same transaction should not simply be assumed to need a second collection.

What a Bali business should check now

Start with the payment routes actually used by your business. Ask the bank or fintech whether it is formally appointed, which transactions its implementation covers and when that implementation becomes operational.

For recurring overseas digital spending, build a reconciliation file containing:

• The supplier invoice, transaction date and description of the purchase.
• Evidence of any Indonesian VAT already collected by the supplier or platform.
• The payment-provider transaction reference and any separate tax collection record.
• Separately identifiable bank charges and currency-conversion differences.

These are practical reconciliation steps. A difference between an invoice and a bank debit can have more than one cause; it is not automatically additional VAT.

What this means for a PT PMA

Being a PT PMA does not, by itself, determine the treatment of every payment. The transaction, supplier, collection route and company's own tax position still matter.

A company registered as a taxable entrepreneur, or PKP, should ask its tax team which documents meet the requirements for its VAT reporting. A debit entry or payment receipt should not be treated as automatic proof of an input-tax credit entitlement.

Update accounting procedures when the provider's actual arrangements are confirmed. The useful November preparation is a documented payment process, rather than an assumption that all overseas spending suddenly receives one new blanket charge.

For earlier background, see SPP-TDLN and digital VAT reconciliation. This update focuses on the separately reported 30-company preparation programme.

Sources

• DDTC News, 14 October 2026 — 30 banks and fintechs targeted for preparation.
• DJP, 1 October 2026 — official SPP-TDLN implementation announcement.
• Ministry of Finance JDIH — PMK No. 49 of 2026.

Primary Source

Exa: news.ddtc.co.id

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