🌐 You use a service / digital product from abroad
🌐 Anda memakai jasa / produk digital dari luar negeri
1 Mental model: one net, three layers Model mental: satu jaring, tiga lapis
For each transaction, VAT is “tapped” at the first available point. If the first layer catches it, you're done; if it slips through, it drops to the next layer. Click any layer to jump to its explanation. Untuk setiap transaksi, PPN “disadap” di titik pertama yang tersedia. Kalau lapis pertama menangkap, selesai; kalau lolos, jatuh ke lapis berikutnya. Klik tiap lapis untuk melompat ke penjelasannya.
↓
Is the seller already appointed as a PMSE Collector? · Yes → caught at Layer 1
Penjualnya sudah ditunjuk sebagai Pemungut PMSE? · Ya → ditangkap di Lapis 1
Not yet appointed ↓ · Do you pay via an active SPP-TDLN Issuer (bank/card)? · Yes → Layer 2
Belum ditunjuk ↓ · Anda bayar lewat Penerbit (bank/kartu) SPP-TDLN yang aktif? · Ya → Lapis 2
No one collects ↓ · the final safety net
Tidak ada yang memungut ↓ · jaring pengaman terakhir
⭐
Golden rule — don't pay twice
Aturan emas — jangan bayar dua kali
If a PMSE platform or SPP-TDLN Issuer has already collected → do not self-remit again; just credit it as input tax (for a PKP). If no one has collected → you must self-remit (PMK 40/2010). Kalau platform PMSE atau Penerbit SPP-TDLN sudah memungut → jangan setor sendiri lagi; cukup kreditkan sebagai Pajak Masukan (bagi PKP). Kalau belum ada yang memungut → Anda wajib setor sendiri (PMK 40/2010).
💡
A note on the term “PMK 49”. The payment-rail rule above is PMK No. 49 of 2026 (SPP-TDLN). Don't confuse it with PMK 49/PMK.03/2019, which governs the Mutual Agreement Procedure (international tax disputes) and has nothing to do with VAT. Everywhere else on this page, “PMK 49” means the 2026 one.
Catatan istilah “PMK 49”. Aturan jalur pembayaran di atas adalah PMK Nomor 49 Tahun 2026 (SPP-TDLN). Jangan tertukar dengan PMK 49/PMK.03/2019, yang mengatur Mutual Agreement Procedure (sengketa pajak internasional) dan sama sekali bukan tentang PPN. Selebihnya di halaman ini “PMK 49” = yang tahun 2026.
2 Check: which channel applies to me? Cek: jalur mana yang berlaku untuk saya?
Answer at most three quick questions. This tool maps your transaction to one of the three channels, along with what you need to do. Jawab paling banyak tiga pertanyaan singkat. Alat ini memetakan transaksi Anda ke salah satu dari tiga jalur, lengkap dengan apa yang harus Anda lakukan.
1. Is the seller / platform already appointed by the DGT as a PMSE VAT Collector?
1. Penjual / platform-nya sudah ditunjuk DJP sebagai Pemungut PPN PMSE?
271 collectors as of June 2026 (Google, Meta, Netflix, Spotify, Apple, Adobe, Zoom, etc.). Check the list at pajak.go.id/id/pajakdigital. If unsure, pick “No / not sure”.
271 pemungut per Juni 2026 (Google, Meta, Netflix, Spotify, Apple, Adobe, Zoom, dll.). Cek daftar di pajak.go.id/id/pajakdigital. Kalau ragu, pilih “Tidak / tidak tahu”.
2. Do you pay through a bank/card (Issuer) already active in SPP-TDLN?
2. Anda membayar lewat bank/kartu (Penerbit) yang sudah aktif di SPP-TDLN?
As of August 2026 SPP-TDLN is still a pilot — no Issuer has officially started collecting yet. Usually the answer is still “Not yet”.
Per Agustus 2026 SPP-TDLN masih tahap pilot — belum ada Penerbit yang resmi mulai memungut. Umumnya jawabannya masih “Belum”.
3. Are you a Taxable Enterprise (PKP)?
3. Anda seorang Pengusaha Kena Pajak (PKP)?
This decides how you report — but the duty to remit applies either way.
Menentukan cara pelaporan — tetapi kewajiban menyetor tetap ada untuk keduanya.
3 Explore the three mechanisms Jelajahi tiga mekanisme
Pick a channel to see its collection flow and key facts. The diagrams are drawn in parallel so they're easy to compare. Pilih satu jalur untuk melihat alur pemungutannya dan fakta kuncinya. Diagramnya dibuat sejajar supaya mudah dibandingkan.
Who collectsSiapa memungut
Foreign platform/seller appointed by the Minister/DGTPlatform/penjual LN yang ditunjuk Menkeu/DJP
ScopeCakupan
Certain digital products (software, streaming, games, e-books, SaaS, ads) — B2C and B2BProduk digital tertentu (software, streaming, game, e-book, SaaS, iklan) — B2C dan B2B
Rate & baseTarif & DPP
12% × base (11/12 × value) = 11% effective12% × DPP (11/12 × nilai) = 11% efektif
Appointment criteriaKriteria penunjukan
Turnover >Rp600m/yr or Rp50m/mo; traffic >12,000/yr or 1,000/moOmzet >Rp600 jt/thn atau Rp50 jt/bln; trafik >12.000/thn atau 1.000/bln
Collection proofBukti pungut
Invoice/billing states VAT; if it carries name+NPWP/NIK → treated as a tax invoiceInvoice/billing menyebut PPN; memuat nama+NPWP/NIK → dokumen dipersamakan Faktur Pajak
Your obligationKewajiban Anda
No remittance; a PKP credits it as input taxTidak ada setoran; PKP kreditkan sebagai Pajak Masukan
📊Latest data (DGT release, 23 July 2026)Data terbaru (rilis DJP 23 Juli 2026)
As of 30 June 2026: 271 PMSE collectors appointed (236 actively remitting); cumulative Rp42.01 trillion since 2020 (2025: Rp10.32t; H1-2026: Rp6.34t). Total digital-economy tax H1-2026: Rp54.71t. 2026 dynamics: OpenAI removed (April 2026, “administrative adjustment”), HashiCorp & Perplexity AI added. Official list: pajak.go.id/id/pajakdigital. Per 30 Juni 2026: 271 pemungut PMSE ditunjuk (236 aktif menyetor); kumulatif Rp42,01 triliun sejak 2020 (2025: Rp10,32 T; H1-2026: Rp6,34 T). Total pajak ekonomi digital H1-2026: Rp54,71 T. Dinamika 2026: OpenAI dicabut (April 2026, “penyesuaian administratif”), masuk HashiCorp & Perplexity AI. Daftar resmi: pajak.go.id/id/pajakdigital.
Who collectsSiapa memungut
The Issuer (bank/card/payment institution) appointed; system run by PT JalinPenerbit (bank/kartu/lembaga bayar) yang ditunjuk; sistem oleh PT Jalin
ScopeCakupan
Foreign digital goods & services not yet collected under PMSEBarang & jasa digital LN yang belum dipungut PMSE
Rate & baseTarif & DPP
11/111 × payment (amount treated as VAT-inclusive) ≈ 11% effective11/111 × pembayaran (nilai dianggap sudah termasuk PPN) ≈ 11% efektif
When dueSaat terutang
On the Organiser's confirmation (≤ 1 business day)Saat konfirmasi Penyelenggara (≤ 1 hari kerja)
Remittance deadlineBatas setor
Issuer ≤ 7 days from confirmation; Organiser ≤ 7 more daysPenerbit ≤ 7 hari sejak konfirmasi; Penyelenggara ≤ 7 hari berikutnya
Status (Aug 2026)Status (Agu 2026)
In force 20 July 2026, but still a pilot with banks & payment gatewaysBerlaku 20 Juli 2026, tetapi masih pilot dengan bank & payment gateway
⚠️What to watch forYang perlu diantisipasi
- SPP-TDLN is not yet fully running — VAT is only collected automatically once Issuers are officially appointed & the system is switched on.SPP-TDLN belum berjalan penuh — PPN baru terpungut otomatis setelah Penerbit resmi ditunjuk & sistem diaktifkan.
- There is no explicit rule yet for a double collection PMSE × SPP-TDLN on one transaction — a gap practitioners are watching.Belum ada aturan eksplisit untuk kasus dobel pungut PMSE × SPP-TDLN pada satu transaksi — celah yang jadi perhatian praktisi.
- Check the source of the collection proof (platform invoice = PMSE; Issuer/billing document = SPP-TDLN) before crediting input tax.Periksa asal bukti pungut (invoice platform = PMSE; dokumen Penerbit/billing = SPP-TDLN) sebelum mengkreditkan Pajak Masukan.
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Legal basis: Art. 32A of the KUP Law → Perpres 68/2025 (5 June 2025) → PMK No. 49 of 2026 (enacted 14 July, in force 20 July 2026). Key articles: Art. 5 (object), Art. 6 (time of supply), Art. 7(2) (the 11/111 formula), Art. 10 (collection proof), Art. 16 (refund). The self-assessment safety net (PMK 40/2010) still applies to anything not collected.
Dasar hukum: Pasal 32A UU KUP → Perpres 68/2025 (5 Juni 2025) → PMK Nomor 49 Tahun 2026 (ditetapkan 14 Juli, berlaku 20 Juli 2026). Pasal kunci: Ps. 5 (objek), Ps. 6 (saat terutang), Ps. 7(2) (rumus 11/111), Ps. 10 (bukti pungut), Ps. 16 (pengembalian). Jaring pengaman self-assessment (PMK 40/2010) tetap berlaku untuk yang tidak terpungut.
Who collectsSiapa memungut
You (the user) — individual or entity, PKP or non-PKPAnda (pemanfaat) — OP atau badan, PKP maupun non-PKP
ScopeCakupan
All intangible goods & services from abroad (consulting, engineering, royalties/IP, ads, cloud, online courses)Semua BKPTB & JKP dari LN (konsultan, teknik, royalti/IP, iklan, cloud, kursus daring)
Rate & baseTarif & DPP
12% × (11/12 × amount paid) = 11% effective12% × (11/12 × jumlah dibayar) = 11% efektif
When dueSaat terutang
When use begins (used/recorded as payable/invoiced/paid — whichever is first)Saat dimulainya pemanfaatan (dipakai/dicatat utang/ditagih/dibayar — mana lebih dulu)
Remittance deadlineBatas setor
The 15th of the following month (“PPN JLN” payment code in Coretax)Tanggal 15 bulan berikutnya (kode setoran “PPN JLN” di Coretax)
ReportingPelaporan
PKP: periodic VAT return (output & input). Non-PKP: payment proof to the tax officePKP: SPT Masa PPN (PK & PM). Non-PKP: bukti setor ke KPP
🧠Why this is the “safety net”Kenapa ini “jaring pengaman”
This is the oldest and broadest mechanism (Art. 3A(3) of the VAT Law, implemented by PMK 40/2010). It closes everything that slips past the two collection channels — e.g. foreign consultants, B2B software licences, or small vendors that aren't appointed under PMSE and aren't paid through an active Issuer. Remember: payments for services/royalties to a foreign party usually also attract Article 26 income tax (a different tax from VAT). Ini mekanisme paling tua dan paling luas (Pasal 3A(3) UU PPN, dilaksanakan PMK 40/2010). Ia menutup semua yang lolos dari dua jalur pemungutan — misalnya konsultan asing, lisensi software B2B, atau vendor kecil yang tidak ditunjuk PMSE dan tidak dibayar lewat Penerbit aktif. Jangan lupa: pembayaran jasa/royalti ke pihak LN umumnya juga kena PPh Pasal 26 (pajak berbeda dari PPN).
4 Side-by-side comparison Tabel perbandingan berdampingan
One table to answer: “if I pay for a service/digital product from abroad, which channel applies — and what must I do?” Highlight one column to focus: Satu tabel untuk menjawab: “kalau saya bayar jasa/digital dari luar negeri, jalur mana yang berlaku — dan apa kewajiban saya?” Sorot satu kolom untuk fokus:
Highlight column:Sorot kolom:
| AspectAspek | A · SELF-ASSESSMENTA · SETOR SENDIRI PMK 40/2010 |
B · PMSE PMK 48/2020 → 81/2024 |
C · SPP-TDLN PMK 49 of 2026PMK 49 Tahun 2026 |
|---|---|---|---|
| ConceptKonsep | Reverse charge — the user collects & remits it themselves.Reverse charge — pemanfaat memungut & menyetor sendiri. | Vendor collection — the appointed platform collects from the buyer.Vendor collection — platform yang ditunjuk memungut dari pembeli. | Payment-rail collection — the Issuer (bank/payment institution) collects on the payment rail.Payment-rail collection — Penerbit (bank/lembaga bayar) memungut di jalur pembayaran. |
| Who collectsSiapa memungut | The buyer/user in Indonesia.Pembeli/pemanfaat di Indonesia. | PMSE business actors appointed by the Minister/DGT.Pelaku usaha PMSE yang ditunjuk Menkeu/DJP. | Appointed Issuers; system run by PT Jalin.Penerbit yang ditunjuk; sistem dijalankan PT Jalin. |
| TargetSasaran | All users — PKP & non-PKP, individuals & entities.Semua pemanfaat — PKP & non-PKP, OP & badan. | All Indonesian buyers — B2C and B2B.Semua pembeli Indonesia — B2C dan B2B. | Indonesian buyers of foreign digital transactions not yet collected under PMSE.Pembeli Indonesia atas transaksi digital LN yang belum dipungut PMSE. |
| Object scopeCakupan objek | All intangible goods & services from abroad (consulting, royalties, ads, SaaS, cloud).Semua BKPTB & JKP dari LN (konsultan, royalti, iklan, SaaS, cloud). | Certain digital products via PMSE by appointed parties.Produk digital tertentu via PMSE oleh pihak yang ditunjuk. | Digital goods & services from abroad (software, multimedia, data, IT-based services).Barang & jasa digital dari LN (software, multimedia, data, layanan berbasis TI). |
| Rate & baseTarif & DPP | 12% × (11/12 × amount) = 11% effective.12% × (11/12 × jumlah) = 11% efektif. | 12% × base (11/12 × value, excl. VAT) = 11% effective.12% × DPP (11/12 × nilai, tanpa PPN) = 11% efektif. | 11/111 × payment (already VAT-inclusive) ≈ 11%.11/111 × pembayaran (sudah termasuk PPN) ≈ 11%. |
| When dueSaat terutang | When the use begins.Saat dimulainya pemanfaatan. | At payment by the buyer.Saat pembayaran oleh pembeli. | On the Organiser's confirmation (≤ 1 business day).Saat konfirmasi Penyelenggara (≤ 1 hari kerja). |
| Remittance deadlineBatas setor | The 15th of the following month, by the user.Tanggal 15 bulan berikutnya oleh pemanfaat. | End of the following month, by the collector.Akhir bulan berikutnya oleh pemungut. | Issuer ≤ 7 days from confirmation; Organiser ≤ 7 more days.Penerbit ≤ 7 hari sejak konfirmasi; Penyelenggara ≤ 7 hari lagi. |
| ReportingPelaporan | PKP: periodic VAT return (output & input). Non-PKP: payment proof to the tax office.PKP: SPT Masa PPN (PK & PM). Non-PKP: bukti setor ke KPP. | Monthly PMSE VAT return via Coretax.SPT Masa PPN PMSE bulanan via Coretax. | Sending data + remittance = reporting; the Organiser files the return (may be aggregated).Kirim data + setoran = pelaporan; Penyelenggara lapor SPT (boleh agregat). |
| Collection proofBukti pungut | SSP = a certain document (PER-16/PJ/2021).SSP = dokumen tertentu (PER-16/PJ/2021). | Invoice/billing states VAT; a certain document when it carries name+NPWP/NIK.Invoice/billing menyebut PPN; dokumen tertentu bila memuat nama+NPWP/NIK. | The Issuer's collection document / billing statement (Art. 10) = a certain document.Dokumen pemungutan Penerbit / billing statement (Ps. 10) = dokumen tertentu. |
| Input credit (PKP)Kredit PM (PKP) | Yes — credit the SSP in the same period.Ya — kreditkan SSP di masa yang sama. | Yes — as long as the proof carries an NPWP.Ya — sepanjang bukti pungut mencantumkan NPWP. | Yes — general crediting conditions (data registered with the DGT).Ya — syarat pengkreditan umum (data terdaftar di DJP). |
| If no one collectsKalau tak ada pemungut | — (this is that channel).— (justru ini jalurnya). | The buyer self-remits → Channel A.Pembeli setor sendiri → Jalur A. | The use still attracts VAT → Channel A (affirmed by PMK 49/2026).Pemanfaatan tetap terutang PPN → Jalur A (ditegaskan PMK 49/2026). |
| Status (Aug 2026)Status (Agu 2026) | Active — still the safety net.Aktif — tetap jaring pengaman. | Active — 271 collectors, Rp42.01T cumulative.Aktif — 271 pemungut, Rp42,01 T kumulatif. | In force 20 July 2026, still a pilot; collection start not yet announced.Berlaku 20 Juli 2026, masih pilot; mulai pemungutan belum diumumkan. |
5 VAT calculator Kalkulator PPN
Enter the transaction value, pick a channel and period — the result follows each regime's official formula, with a visual of the base vs the VAT. Masukkan nilai transaksi, pilih jalur dan periode — hasilnya mengikuti rumus resmi masing-masing rezim, dengan visual DPP vs PPN.
Transaction valueNilai transaksi
Tax base (DPP)Dasar Pengenaan Pajak (DPP)
VAT duePPN terutang
Effective rate on the net valueTarif efektif atas nilai bersih
6 Hierarchy & B2B nuances Hierarki & nuansa B2B
The three regimes don't compete — they are layered. For one transaction, VAT is collected in this order of priority: PMSE → SPP-TDLN → self-assessment. Ketiga rezim tidak bersaing — mereka bertingkat. Untuk satu transaksi, PPN dipungut menurut urutan prioritas: PMSE → SPP-TDLN → setor sendiri.
⚖️
The B2B legal fact: there is NO PKP exemption in the PMSE regime
Fakta hukum B2B: TIDAK ada pengecualian PKP dalam rezim PMSE
- An appointed platform may lawfully collect VAT even from an Indonesian company (PMK 60/2022: scope “includes B2B and B2C transactions”).Platform yang ditunjuk sah memungut PPN dari perusahaan Indonesia sekalipun (PMK 60/2022: cakupan “meliputi transaksi B2B dan B2C”).
- The only self-assessment trigger is the absence of a collector who collects — PMK 60/2022 Art. 2(5) = PMK 81/2024 Art. 332(5) = PER-12/PJ/2025 Art. 10(3) — not the buyer's PKP status.Pemicu setor-sendiri hanyalah tidak adanya pemungut yang memungut — PMK 60/2022 Ps. 2(5) = PMK 81/2024 Ps. 332(5) = PER-12/PJ/2025 Ps. 10(3) — bukan status PKP pembeli.
- Already self-remitted although the platform collected → remedy in PER-12/PJ/2025 Art. 16 (PMK 187 refund / credit against output tax / expense).Terlanjur setor sendiri padahal platform memungut → remedi PER-12/PJ/2025 Pasal 16 (restitusi PMK 187 / kredit dengan PK / biaya).
| ScenarioSkenario | ChannelJalur | VAT collectionPungutan PPN | Your obligationKewajiban Anda |
|---|---|---|---|
| S1 · Individual buys Netflix / Spotify / CanvaOP beli Netflix / Spotify / Canva | PMSE | Platform collects (VAT inside the price)Platform memungut (PPN di dalam harga) | None — done.Tidak ada — selesai. |
| S2 · Company (PKP) buys Google Ads / SaaS via an appointed platformPerusahaan (PKP) beli Google Ads / SaaS via platform ditunjuk | PMSE | Platform collects on the billPlatform memungut di tagihan | Credit the input tax (NPWP on the invoice). Don't self-remit.Kreditkan PM (NPWP di invoice). Jangan setor sendiri. |
| S3 · Digital subscription by card, vendor not appointed — an SPP-TDLN Issuer is already activeLangganan digital via kartu, vendor tidak ditunjuk — Penerbit SPP-TDLN sudah aktif | SPP-TDLN | The Issuer collects 11/111 on the paymentPenerbit memungut 11/111 di pembayaran | No self-remittance; keep the collection document.Tidak setor sendiri; simpan dokumen pungut. |
| S4 · Foreign consultant / non-platform B2B service, not through an active IssuerKonsultan asing / jasa B2B non-platform, tidak lewat Penerbit aktif | Self-assessmentSetor sendiri | No collectionTidak ada pungutan | Self-remit (PMK 40/2010), report, credit the SSP.Setor sendiri (PMK 40/2010), lapor, kreditkan SSP. |
| S5 · The platform collected AND you self-remittedPlatform memungut DAN Anda setor sendiri | DoubleDobel | DoubleDobel | Remedy: PMK 187 refund / credit against output tax / expense (PER-12/PJ/2025 Art. 16).Remedi: restitusi PMK 187 / kredit PK / biaya (PER-12/PJ/2025 Ps. 16). |
Practice note: big platforms generally keep collecting VAT from Indonesian business accounts. That is lawful — the company's safe position is to credit it, not to remit again. Catatan praktik: platform besar umumnya tetap memungut PPN dari akun bisnis Indonesia. Itu sah — posisi aman perusahaan adalah mengkreditkan, bukan menyetor ulang.
7 Why 12% but it “feels” 11% Kenapa 12% tapi “terasa” 11%
Since 1 January 2025 the official VAT rate is 12% (HPP Law), but PMK 131/2024 sets an “other value” tax base of 11/12 for non-luxury goods/services — including the use of foreign services/intangible goods — so the effective rate stays ±11% across all three mechanisms. Sejak 1 Januari 2025 tarif PPN resmi 12% (UU HPP), tetapi PMK 131/2024 menetapkan DPP “nilai lain” 11/12 untuk barang/jasa non-mewah — termasuk pemanfaatan jasa/BKPTB dari luar negeri — sehingga tarif efektif tetap ±11% di ketiga mekanisme.
“…the utilisation of intangible Taxable Goods from outside the Customs Area … the utilisation of Taxable Services from outside the Customs Area … is subject to VAT … calculated by multiplying the 12% rate by a tax base in the form of another value equal to 11/12 of … the selling price or compensation.” — Art. 3 PMK 131/2024 (translation) “…pemanfaatan Barang Kena Pajak tidak berwujud dari luar Daerah Pabean … pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean … terutang PPN … dihitung dengan mengalikan tarif 12% dengan DPP berupa nilai lain sebesar 11/12 dari … harga jual atau penggantian.” — Pasal 3 PMK 131/2024
| MechanismMekanisme | FormulaRumus | Example (Rp100m value)Contoh (nilai Rp100 juta) |
|---|---|---|
| A · Self-assessmentA · Setor sendiri | 12% × (11/12 × amount paidjumlah dibayarkan) | VAT = Rp11,000,000PPN = Rp11.000.000 |
| B · PMSE | 12% × baseDPP (11/12 × value, excl. VATnilai, tanpa PPN) | VAT = Rp11,000,000PPN = Rp11.000.000 |
| C · SPP-TDLN | 11/111 × paymentpembayaran (already VAT-inclusivesudah termasuk PPN) | Pay Rp111m → VAT = Rp11,000,000Bayar Rp111 jt → PPN = Rp11.000.000 |
Only luxury goods (subject to STLG) carry the full 12% — not relevant to digital services. The real nuance: in early January 2025 some platforms briefly collected the full 12%; the DGT confirmed the 11/12 base (11% effective) applies and the excess was refunded. Barang mewah (kena PPnBM) saja yang 12% penuh — tidak relevan untuk jasa digital. Nuansa nyata: awal Januari 2025 sebagian platform sempat memungut 12% penuh; DJP menegaskan berlaku DPP 11/12 (efektif 11%) dan kelebihan dikembalikan.
8 Regulatory timeline Garis waktu regulasi
Two generations of rules (self-assessment since 2010, PMSE since 2020) met a third regime in July 2026 — collection can now be tapped at three points: the buyer, the seller, or the payment rail. Dua generasi aturan (setor sendiri sejak 2010, PMSE sejak 2020) bertemu rezim ketiga pada Juli 2026 — pungutan kini bisa disadap di tiga titik: pembeli, penjual, atau jalur bayar.
1983 → 2009
UU PPN
Art. 4(1) d & e: use of foreign intangible goods/services = VAT object. Art. 3A(3): the user must collect, remit & report themselves.Ps. 4(1) d & e: pemanfaatan BKPTB/JKP dari LN = objek PPN. Ps. 3A(3): pemanfaat wajib memungut, menyetor & melapor sendiri.
1 Apr 2010
PMK 40/PMK.03/2010
Procedures for self-assessed VAT on foreign services. Tax base = amount paid; remit by the 15th of the following month.Tata cara self-assessment PPN JLN. DPP = jumlah dibayarkan; setor ≤ tgl 15 bulan berikutnya.
1 Jul 2020
PMK 48/2020 + PER-12/PJ/2020
The PMSE regime is born: foreign platforms are appointed as VAT collectors on digital products (10%).Lahir rezim PMSE: platform LN ditunjuk sebagai pemungut PPN produk digital (10%).
1 Apr 2022
UU HPP + PMK 60/2022
VAT rate 11%. PMSE follows 11%; transaction details must be reported.Tarif PPN 11%. PMSE ikut 11%; rincian transaksi wajib dilaporkan.
1 Jan 2025
PMK 81/2024 + PMK 131/2024
Coretax. PMSE in Chapter XIX Art. 332–339, monthly return. Rate 12% × base 11/12 → effective 11%.Coretax. PMSE di Bab XIX Ps. 332–339, SPT bulanan. Tarif 12% × DPP 11/12 → efektif tetap 11%.
22 Mei 2025
PER-12/PJ/2025
Coretax-era PMSE mechanics: NIP for foreign parties, the 11/12 formula (Art. 9), double-payment remedy (Art. 16).Teknis PMSE era Coretax: NIP pihak asing, rumus 11/12 (Ps. 9), remedi dobel bayar (Ps. 16).
5 Jun 2025
Perpres 68/2025
Framework for the tax-collection system on foreign digital transactions; operator = PT Jalin Pembayaran Nusantara.Kerangka sistem pemungutan pajak transaksi digital LN; operator = PT Jalin Pembayaran Nusantara.
Apr 2026
PMSE list reshuffleRombak daftar PMSE
OpenAI removed; HashiCorp & Perplexity AI added. April 2026: 264 collectors, Rp39.94T.OpenAI dicabut; masuk HashiCorp & Perplexity AI. April 2026: 264 pemungut, Rp39,94 T.
14 → 20 Jul 2026
PMK No. 49 of 2026 — SPP-TDLNPMK 49 Tahun 2026 — SPP-TDLN
Enacted 14 July, in force 20 July 2026: Issuers collect 11/111 on the payment rail for foreign digital transactions not yet collected under PMSE.Ditetapkan 14 Juli, berlaku 20 Juli 2026: Penerbit memungut 11/111 di jalur bayar untuk transaksi digital LN yang belum dipungut PMSE.
Agu 2026
Phased implementationImplementasi bertahap
SPP-TDLN pilot with banks & payment gateways (BPI Danantara/Jalin). 30 Jun 2026 data: 271 PMSE collectors, Rp42.01T; total digital tax H1-2026 Rp54.71T.Pilot SPP-TDLN dengan bank & payment gateway (BPI Danantara/Jalin). Data 30 Jun 2026: 271 pemungut PMSE, Rp42,01 T; total pajak digital H1-2026 Rp54,71 T.
9 Worked examples Contoh dengan angka
Example 1 · PMSE — Google Ads for a business (2026)Contoh 1 · PMSE — Google Ads untuk bisnis (2026)
PT DEF (PKP) buys Rp10,000,000 of ads on Google (a PMSE collector). Google bills: value Rp10,000,000 → base 11/12 = Rp9,166,667 → VAT 12% × base = Rp1,100,000 (11% effective).PT DEF (PKP) belanja iklan Rp10.000.000 di Google (pemungut PMSE). Google menagih: nilai Rp10.000.000 → DPP 11/12 = Rp9.166.667 → PPN 12% × DPP = Rp1.100.000 (efektif 11%).
| PT DEF's obligationKewajiban PT DEF | No self-remittance. NPWP on the invoice → credit Rp1,100,000 as input tax.Tidak setor sendiri. NPWP di invoice → kreditkan Rp1.100.000 sebagai Pajak Masukan. |
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Example 2 · SPP-TDLN — small AI/SaaS subscription by card (once the system is live)Contoh 2 · SPP-TDLN — langganan AI/SaaS kecil via kartu (setelah sistem aktif)
Mr Budi subscribes to AI tools from a small vendor not yet appointed under PMSE, paying Rp111,000 by credit card from a bank appointed as an SPP-TDLN Issuer.Tuan Budi berlangganan tools AI dari vendor kecil yang belum ditunjuk PMSE, membayar Rp111.000 via kartu kredit dari bank yang ditunjuk sebagai Penerbit SPP-TDLN.
| VAT collected by the IssuerPPN dipungut Penerbit | 11/111 × Rp111,000Rp111.000 = Rp11,000 — automatic at paymentotomatis di pembayaran |
|---|---|
| Mr Budi's obligationKewajiban Tuan Budi | None — keep the collection document (credit it if PKP).Tidak ada — simpan dokumen pungut (kreditkan bila PKP). |
Example 3 · Self-assessment — a foreign consultant (2026)Contoh 3 · Setor sendiri — konsultan asing (2026)
PT ABC uses a tax consultant in Singapore (not a PMSE player, paid by direct transfer), fee USD 10,000 (KMK rate Rp16,000 = Rp160,000,000).PT ABC memakai konsultan pajak di Singapura (bukan pelaku PMSE, dibayar transfer langsung), fee USD 10.000 (kurs KMK Rp16.000 = Rp160.000.000).
| Other-value baseDPP nilai lain | 11/12 × Rp160,000,000Rp160.000.000 = Rp146,666,667Rp146.666.667 |
|---|---|
| VAT (12% × base)PPN (12% × DPP) | Rp17,600,000Rp17.600.000 — self-remit by the 15th of the following monthsetor sendiri ≤ tgl 15 bulan berikutnya |
| On the periodic VAT returnDi SPT Masa PPN | Appears as output tax and input tax at once (credited). Don't forget Article 26 income tax.Muncul sebagai Pajak Keluaran sekaligus Pajak Masukan (dikreditkan). Jangan lupa PPh Pasal 26. |
Example 4 · Self-assessment — non-appointed SaaS vendor (non-PKP)Contoh 4 · Setor sendiri — SaaS vendor non-ditunjuk (non-PKP)
CV XYZ (non-PKP) subscribes to software from a non-appointed European vendor, billed Rp36,000,000/year.CV XYZ (non-PKP) berlangganan software dari vendor Eropa yang tidak ditunjuk, tagihan Rp36.000.000/tahun.
| Other-value baseDPP nilai lain | 11/12 × Rp36,000,000Rp36.000.000 = Rp33,000,000Rp33.000.000 |
|---|---|
| VATPPN | Rp3,960,000Rp3.960.000 — must be self-remitted; payment proof to the tax officewajib disetor sendiri, bukti setor ke KPP |
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Don't forget VAT's “companion”: income tax
Jangan lupa “teman” PPN: PPh
Payments of service fees/royalties to a foreign taxpayer generally also attract Article 26 income tax (20% or the DTA rate), withheld by the Indonesian payer — a different tax from VAT, and both can be due at once. 2026 context: Article 22 income-tax collection on marketplace sales also started in July 2026 (PMK 37/2025) — an income-tax topic, outside this VAT article. Pembayaran imbalan jasa/royalti ke Wajib Pajak Luar Negeri umumnya juga terutang PPh Pasal 26 (20% atau tarif P3B) yang dipotong pembayar Indonesia — pajak berbeda dari PPN, bisa terutang bersamaan. Konteks 2026: pemotongan PPh Pasal 22 atas penjualan via marketplace juga mulai berjalan Juli 2026 (PMK 37/2025) — ranah PPh, di luar artikel PPN ini.
10FAQ
What is the most essential difference between the three mechanisms?Apa perbedaan paling esensial antara ketiga mekanisme?
The object and the effective rate are the same (11%). What differs is the collection point: PMSE is collected by the appointed seller/platform at payment; SPP-TDLN by the Issuer (payment rail) on the system's confirmation; self-assessment by you — remit by the 15th of the following month. The hierarchy: PMSE → SPP-TDLN → self-assessment.Objek dan tarif efektifnya sama (11%). Bedanya titik pungut: PMSE dipungut penjual/platform yang ditunjuk saat pembayaran; SPP-TDLN dipungut Penerbit (jalur bayar) saat konfirmasi sistem; setor sendiri dipungut Anda sendiri — setor tgl 15 bulan berikutnya. Hierarkinya: PMSE → SPP-TDLN → setor sendiri.
What is SPP-TDLN and when does it start?Apa itu SPP-TDLN dan kapan mulai berjalan?
The Collection System for Taxes on Foreign Digital Transactions: banks/payment institutions (“Issuers”) appointed by the Minister collect VAT on foreign digital transactions not yet collected under PMSE. Basis: Perpres 68/2025 + PMK No. 49 of 2026 (in force 20 July 2026); operator = PT Jalin Pembayaran Nusantara. VAT = 11/111 × payment, due on confirmation (≤1 business day). As of August 2026 it is still a pilot — the official collection start date hasn't been announced.Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri: bank/lembaga pembayaran (“Penerbit”) yang ditunjuk Menkeu memungut PPN atas transaksi digital LN yang belum dipungut PMSE. Dasar: Perpres 68/2025 + PMK 49 Tahun 2026 (berlaku 20 Juli 2026); operator = PT Jalin Pembayaran Nusantara. PPN = 11/111 × pembayaran, terutang saat konfirmasi (≤1 hari kerja). Per Agustus 2026 masih tahap pilot — tanggal mulai pemungutan resmi belum diumumkan.
The PMSE platform already collected — must I still self-remit?Platform PMSE sudah memungut — apakah saya masih harus setor sendiri?
No. Just credit the VAT from the collection proof as input tax (PKP; make sure your name & NPWP are on the invoice). Self-remit only when no collector has collected.Tidak. Cukup kreditkan PPN dari bukti pungut sebagai Pajak Masukan (PKP; pastikan nama & NPWP di invoice). Setor sendiri hanya jika tidak ada pemungut yang memungut.
I'm not a PKP — must I still remit VAT on foreign services?Saya bukan PKP — apakah tetap wajib setor PPN JLN?
Legally yes (Art. 3A(3) VAT Law), if no PMSE/SPP-TDLN collector collected. A non-PKP remits via SSP/billing and reports the payment proof to the tax office (PMK 40/2010 Art. 7(3)).Secara hukum ya (Pasal 3A(3) UU PPN), bila tidak ada pemungut PMSE/SPP-TDLN. Non-PKP menyetor via SSP/billing dan melaporkan bukti setor ke KPP (PMK 40/2010 Ps. 7(3)).
Does SPP-TDLN add to my VAT burden?Apakah SPP-TDLN menambah beban PPN saya?
No. It's not a new tax — the object and effective rate are the same (±11%). Only the mechanism changes: VAT is tapped on the payment rail for transactions that previously slipped through. It actually reduces self-remittance for small card-based digital purchases.Tidak. Bukan pajak baru — objek dan tarif efektifnya sama (±11%). Yang berubah hanya mekanisme: PPN disadap di jalur pembayaran untuk transaksi yang sebelumnya lolos. Justru mengurangi kebutuhan setor-sendiri untuk belanja digital kecil via kartu.
My vendor is an ordinary foreign consultant — which channel?Vendor saya konsultan asing biasa — jalur mana?
Always self-assessment (PPN JLN, PMK 40/2010): calculate 11% effective, remit by the 15th of the following month, report in the periodic VAT return (PKP) or send the payment proof to the tax office (non-PKP). Plus watch for Article 26 income tax.Selalu setor sendiri (PPN JLN, PMK 40/2010): hitung 11% efektif, setor tgl 15 bulan berikutnya, lapor di SPT Masa PPN (PKP) atau sampaikan bukti setor ke KPP (non-PKP). Plus perhatikan PPh 26.
What is the effective VAT rate on foreign services in 2025–2026?Berapa tarif efektif PPN jasa luar negeri 2025–2026?
11% across all three mechanisms. Technically: 12% × other-value base 11/12 (PMK 131/2024 Art. 3) for self-assessment & PMSE; 11/111 of the payment for SPP-TDLN (PMK 49/2026 Art. 7(2)). Only luxury goods carry the full 12% — irrelevant for digital services.11% di ketiga mekanisme. Teknis: 12% × DPP nilai lain 11/12 (PMK 131/2024 Ps. 3) untuk setor-sendiri & PMSE; 11/111 dari pembayaran untuk SPP-TDLN (PMK 49/2026 Ps. 7(2)). Barang mewah saja yang 12% penuh — tidak relevan untuk jasa digital.
What happened to OpenAI, HashiCorp, and Perplexity on the collector list?Bagaimana nasib OpenAI, HashiCorp, dan Perplexity di daftar pemungut?
OpenAI was appointed in November 2025, then removed in April 2026 (“administrative adjustment”). April 2026 added HashiCorp, Inc. and Perplexity AI, Inc. Collector count: 264 (April 2026) → 271 (June 2026). Always check the official list at pajak.go.id/id/pajakdigital.OpenAI ditunjuk November 2025, lalu dicabut April 2026 (“penyesuaian administratif”). April 2026 masuk HashiCorp, Inc. dan Perplexity AI, Inc. Jumlah pemungut: 264 (April 2026) → 271 (Juni 2026). Selalu cek daftar resmi di pajak.go.id/id/pajakdigital.
What if one transaction is collected under both PMSE and SPP-TDLN?Kalau satu transaksi terpungut PMSE dan SPP-TDLN sekaligus?
PMK 49/2026 doesn't yet explicitly regulate a PMSE × SPP-TDLN double collection (a gap practitioners flag). For wrongly collected SPP-TDLN (cancelled transaction / shouldn't have been collected), a refund is available via the Issuer to the Organiser (Art. 16). For PMSE vs self-assessment double payment, the remedy is PER-12/PJ/2025 Art. 16. Keep every collection proof and match its source before crediting.PMK 49/2026 belum mengatur eksplisit dobel-pungut PMSE × SPP-TDLN (celah yang disoroti praktisi). Untuk salah pungut SPP-TDLN (transaksi batal / tidak seharusnya dipungut) tersedia pengembalian via Penerbit ke Penyelenggara (Ps. 16). Untuk dobel bayar PMSE vs setor-sendiri, remedinya PER-12/PJ/2025 Ps. 16. Simpan semua bukti pungut dan cocokkan sumbernya sebelum mengkreditkan.
“PMK 49” — why are there two? (a terminology note)“PMK 49” — kenapa ada dua? (klarifikasi istilah)
Two PMKs numbered 49 are often confused: PMK 49/PMK.03/2019 governs the Mutual Agreement Procedure (international tax disputes) — not VAT; while PMK No. 49 of 2026 governs SPP-TDLN (VAT collection on foreign digital transactions). In any discussion of VAT on foreign services/digital goods, the one meant is almost always the 2026 one.Ada dua PMK bernomor 49 yang sering tertukar: PMK 49/PMK.03/2019 mengatur Mutual Agreement Procedure (sengketa pajak internasional) — bukan PPN; sementara PMK Nomor 49 Tahun 2026 mengatur SPP-TDLN (pemungutan PPN transaksi digital LN). Bila pembahasan menyangkut PPN jasa/digital luar negeri, yang dimaksud hampir selalu yang tahun 2026.
Where do I check the collector list and the latest rules?Di mana cek daftar pemungut dan aturan terbaru?
The official page pajak.go.id/id/pajakdigital (PMSE collector list + FAQ). The text of PMK 49 of 2026 is on JDIH Kemenkeu. Professional summaries: PwC TaxFlash 13/2026, DDTC News, XPND (August 2026).Halaman resmi pajak.go.id/id/pajakdigital (daftar pemungut PMSE + FAQ). Teks PMK 49 Tahun 2026 di JDIH Kemenkeu. Ringkasan profesional: PwC TaxFlash 13/2026, DDTC News, XPND (Agustus 2026).
11 Official references Referensi resmi
- VAT Law — Art. 3A(3), Art. 4(1) d–e, Art. 7 (rates), as amended by Law 7/2021 (HPP); consolidation Law 6/2023. KUP Law — Art. 32A (appointment of other parties).UU PPN — Pasal 3A(3), Pasal 4(1) d–e, Pasal 7 (tarif), s.t.d.t.d. UU 7/2021 (HPP); konsolidasi UU 6/2023. UU KUP — Pasal 32A (penunjukan pihak lain).
- PMK 40/PMK.03/2010 — self-assessment procedures for VAT on foreign services. SE-147/PJ/2010 (implementing guidance).PMK 40/PMK.03/2010 — tata cara self-assessment PPN JLN. SE-147/PJ/2010 (petunjuk pelaksanaan).
- PMK 48/PMK.03/2020 & PMK 60/PMK.03/2022 — PMSE; PER-12/PJ/2020; PER-16/PJ/2021 (certain documents); PMK 81/PMK.03/2024 (Coretax; PMSE Chapter XIX Art. 332–339); PER-12/PJ/2025 (22 May 2025).PMK 48/PMK.03/2020 & PMK 60/PMK.03/2022 — PMSE; PER-12/PJ/2020; PER-16/PJ/2021 (dokumen tertentu); PMK 81/PMK.03/2024 (Coretax; PMSE Bab XIX Ps. 332–339); PER-12/PJ/2025 (22 Mei 2025).
- Perpres 68/2025 (5 June 2025) — SPP-TDLN framework, operator PT Jalin Pembayaran Nusantara.Perpres 68/2025 (5 Juni 2025) — kerangka SPP-TDLN, operator PT Jalin Pembayaran Nusantara.
- PMK No. 49 of 2026 — SPP-TDLN (enacted 14 July 2026; in force 20 July 2026). Key articles: 3(4), 4, 5, 6, 7(2), 10, 15, 16.PMK Nomor 49 Tahun 2026 — SPP-TDLN (ditetapkan 14 Juli 2026; berlaku 20 Juli 2026). Pasal kunci: 3(4), 4, 5, 6, 7(2), 10, 15, 16.
- PMK 131/2024 — Art. 3: 12% rate with the other-value base 11/12 (11% effective). DGT FAQ on PMK 131/2024 (3 Jan 2025).PMK 131/2024 — Pasal 3: tarif 12% dengan DPP nilai lain 11/12 (efektif 11%). FAQ DJP PMK 131/2024 (3 Jan 2025).
- DGT — Pajak Digital page: pajak.go.id/id/pajakdigital. Press release SP-35/2025 (Dec 2025); May 2026 release (264 collectors; OpenAI removed); 23 July 2026 release (271 collectors; PMSE Rp42.01T; total digital tax H1-2026 Rp54.71T).DJP — halaman Pajak Digital: pajak.go.id/id/pajakdigital. Siaran pers SP-35/2025 (Des 2025); rilis Mei 2026 (264 pemungut; pencabutan OpenAI); rilis 23 Juli 2026 (271 pemungut; PMSE Rp42,01 T; total pajak digital H1-2026 Rp54,71 T).
- Firm & media analysis 2026: PwC TaxFlash 13/2026 (PMK 49/2026), DDTC News (Jul–Aug 2026), XPND (July 2026), BPI Danantara/Jalin (Aug 2026), Tempo/BritCham (May 2026), Jakarta Globe (June 2026).Analisis firma & media 2026: PwC TaxFlash 13/2026 (PMK 49/2026), DDTC News (Juli–Agu 2026), XPND (Juli 2026), BPI Danantara/Jalin (Agu 2026), Tempo/BritCham (Mei 2026), Jakarta Globe (Juni 2026).
Disclaimer: This interactive article is compiled for general education from regulations verified up to 22 August 2026. It is not professional tax advice and does not bind the DGT. SPP-TDLN implementation is still rolling out (pilot); the collector list keeps changing — always check pajak.go.id and consult a tax advisor about your transactions.
Disclaimer: Artikel interaktif ini disusun untuk edukasi umum berdasarkan peraturan yang diverifikasi hingga 22 Agustus 2026. Bukan nasihat pajak profesional dan tidak mengikat DJP. Implementasi SPP-TDLN masih bertahap (pilot); daftar pemungut terus berubah — selalu cek pajak.go.id dan konsultasikan transaksi Anda dengan konsultan pajak.
Compiled from the official texts of PMK 40/2010, PMK 48/2020, PMK 60/2022, PMK 81/2024, PMK 131/2024, Perpres 68/2025, PMK 49 of 2026, PER-12/PJ/2020, PER-12/PJ/2025, PER-16/PJ/2021, DGT FAQs & press releases, and 2026 firm analyses. · Print to PDF: Ctrl+P → “Save as PDF”. Disusun dari teks resmi PMK 40/2010, PMK 48/2020, PMK 60/2022, PMK 81/2024, PMK 131/2024, Perpres 68/2025, PMK 49 Tahun 2026, PER-12/PJ/2020, PER-12/PJ/2025, PER-16/PJ/2021, FAQ & siaran pers DJP, serta analisis firma 2026. · Cetak ke PDF: Ctrl+P → “Save as PDF”.