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Direktorat Jenderal Pajak (DJP) — Berita·ID·

Pemerintah Mulai Terapkan SPP-TDLN

Pemerintah Mulai Terapkan SPP-TDLN Jakarta, 1 Oktober 2026 – Pemerintah mulai menerapkan Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri (SPP-TDLN) sejak 25 September 2026. Sistem ini digunakan untuk memungut Pajak Pertambahan Nilai (PPN) atas transaksi digital luar negeri yang dilakukan oleh konsumen di Indonesia. Penerapan SPP-TDLN merupakan tindak lanjut Peraturan Menteri Keuangan (PMK) Nomor 49 Tahun 2026 tentang Tata Cara Pemungutan Pajak Pertambahan Nilai terhadap Transaksi Digital Luar Negeri yang Dilakukan melalui Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri. Direktur Jenderal Pajak Kementerian Keuangan, Bimo Wijayanto, mengatakan bahwa penerapan SPP-TDLN merupakan langkah untuk menyesuaikan administrasi perpajakan dengan perkembangan transaksi digital lintas negara. “Transaksi digital lintas negara terus berkembang dan semakin banyak barang dan jasa digital dari luar negeri yang dimanfaatkan oleh konsumen di Indonesia. SPP-TDLN menjadi bagian dari upaya pemerintah memastikan pemungutan PPN dapat mengikuti perkembangan transaksi dan sistem pembayaran dalam ekonomi digital,” ujar Bimo. SPP-TDLN bukan merupakan jenis pajak baru dan tidak mengubah tari

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