JAKARTA - The Ministry of Finance through the Directorate General of Taxes (DJP) plans to impose Value Added Tax (VAT) on the delivery of toll road services.

This step is aimed at expanding the tax base and becoming part of the Strategic Plan (Renstra) 2025-2029.

The plan is included in the Draft Minister of Finance Regulation (RPMK) regarding the expansion of the tax base to create a fairer tax system.

The mechanism for collecting VAT on the delivery of toll road services is targeted to be completed in 2028.

"The mechanism for collecting VAT on the delivery of toll road services is planned to be completed in 2028," wrote the document of the Director General of Taxes Decree Number KEP-252/PJ/2025 concerning the DJP 2025-2029 Strategic Plan, quoted Tuesday, April 21.

In addition, the RPMK will also regulate the legal basis for the implementation of the planned carbon tax which is expected to be completed in 2026. Not only that, this regulation also includes improvements to the mechanism for collecting taxes on digital transactions from abroad.

For your information, the policy of imposing VAT on toll road services was actually implemented in 2015 through the Director General of Taxes Regulation Number PER-10/PJ/2015. At that time, toll services were designated as Taxable Services (JKP), with toll tickets treated as tax invoices and the tariff imposed already included VAT.

However, the rule did not last long, and the Government revoked it in the same year through PER-16/PJ/2015 after a controversy arose in the community and consideration was given to maintaining the investment climate in the toll road infrastructure sector.

Responding to the plan, Finance Minister Purbaya Yudhi Sadewa stated that the related rules were still in the process.

"(The rules) have not been completed until now, it's been 10 years. Later I'll see," he told the media, Tuesday, April 21.


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