SPPTDLN System Prepared, Featuring Blocking Option and Tax Incentives

The main issues during this period focus on the reform and enforcement of Digital Tax in Indonesia, involving strategic steps by the Directorate General of Taxes (DJP). The tax authority is preparing the System for Collecting Cross-Border Digital Transaction Tax (SPPTDLN) to facilitate the automatic collection of taxes on cross-border activities. In addition, DJP is also drafting regulations that grant authority to Finance Minister Purbaya Yudhi Sadewa to block the access of non-compliant digital actors. On the other hand, DJP is preparing to implement the Cooperative Compliance Scheme for large corporations, while Coordinating Minister for Economic Affairs Airlangga Hartarto encourages businesses to utilize the Super Deduction Tax incentive of up to 300%.

DJP is entering a new era of Digital Taxation marked by strict enforcement against cross-border transactions. DJP prepares SPPTDLN for the automatic collection of cross-border Digital Tax. This initiative aims to ensure fairness and tax certainty, and focuses on efficiency and supervision of cross-border transactions. In line with enforcement efforts, DJP drafts a regulation which stipulates that Finance Minister Purbaya can block the access of digital actors if they are not Tax Compliant. This rule aims to impose strict sanctions and enforce Compliance in the Digital Economy sector.

In addition to enforcement, DJP is also preparing a collaborative scheme for large corporate taxpayers. The Directorate General of Taxes prepares the Cooperative Compliance Scheme for large corporations starting in 2026. This scheme aims to build a more collaborative relationship and increase voluntary Tax Compliance among large corporate taxpayers.

On the other hand, the government continues to encourage Investment through Tax Incentives. Coordinating Minister for Economic Affairs Airlangga Hartarto encourages entrepreneurs to utilize the Super Deduction Tax incentive of 300%. This encouragement aims to stimulate Investment in research, development, and long-term human resource development.

DJP's main focus is currently regulating cross-border Digital Tax through the automatic SPPTDLN system and the threat of Digital Access Blocking sanctions by Finance Minister Purbaya. This aggressive move shows the government's seriousness in securing revenue from the Digital Economy. On the other hand, the Cooperative Compliance Scheme and the encouragement to utilize the Super Deduction Tax incentive reflect a dual strategy: strict enforcement on one side, and providing stimulus for constructive Investment on the other.

The latest developments indicate that Digital Tax reform has entered a stricter implementation phase, reflected by the preparation of the automatic collection system SPPTDLN and the imposition of sanctions for non-compliant actors. The success of this move will be a crucial factor in maintaining state revenue stability, while also supporting efforts to boost Investment through the Super Deduction incentive policy.