Indonesia Implements New VAT Collection Mechanism for Cross Border Digital Transactions

The Indonesian Government has officially implemented a new mechanism for collecting Value Added Tax (“VAT”) on certain cross-border digital transactions through the VAT Collection System for Cross-Border Digital Transactions (Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri or “SPP-TDLN”), with implementation commencing on 25 September 2026. The mechanism is based on Minister of Finance Regulation […]

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