JAKARTA – The government through the Ministry of Finance plans to collect stamp duty in electronic trading or e-commerce activities that are binding, such as terms and conditions.

Head of Sub-Directorate of VAT for Trade, Services and Other Indirect Taxes, Directorate General of Taxes, Ministry of Finance, Bonarsius Sipayung, said that the discourse was still in the process of being matured and would not be implemented soon. This is because the issuance of tax regulations does not only pay attention to economic conditions but also the selection of the right momentum.

"This is still our focus because the stamp duty determination must also prepare the system", he said through an online channel when giving a statement to reporters on Thursday, June 16.

This also ensures that the electronic stamp duty levy system will only be rolled out after the government has finished building the supporting information technology facilities.

"It is impossible to implement it now, wait for the system to be ready first", said Bonarsius.

Furthermore, Sri Mulyani's subordinate explained that the Civil Code (KUH) explains confirmation of approval in electronic transactions such as I agree, I accept, OK, or submit has entered the realm of a binding agreement.

"The terms and conditions are an agreement between parties so that they fulfill the document elements in accordance with Article 1 point 2 of the Stamp Duty Act", he said.

Citing the realization of the state budget until April 2022, it is known that customs and excise has managed to record Rp108.4 trillion. This figure grew by 37.7 percent compared to the same period in 2021 of IDR 78.7 trillion.


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