Jakarta –
The government plans to apply stamp duty for terms and conditions (T&C) on various digital platforms, including e-commerce.
Later the fee charged is Rp. 10 thousand. This is in accordance with Article 3 paragraph (2) of Law Number 10 of 2020 concerning Stamp Duty.
Center for Indonesian Policy Studies (CIPS) researcher Pingkan Audrine explained, the policy plan regarding the imposition of an e-stamp on digital T&C which is planned to be imposed on digital platforms, including e-commerce, is not appropriate if it is carried out now.
According to him, the government’s efforts in digital transformation also include an economic digitization agenda by targeting the entry of 20 million MSMEs to digital platforms. The number of MSMEs using e-commerce platforms is also targeted to reach 30 million by 2024.
“There are three things that I highlight here. First, there needs to be socialization regarding this policy with comprehensive information, to business actors, both micro, small and medium,” said Pingkan, Monday (13/6/2022).
He mentioned that until now there has not been much socialization or news about e-stamp, including the procedures for its use, then what is included in the object of electronic stamp duty, as well as its impact on Indonesia’s digital economy ecosystem.
Furthermore, with this minimal socialization, it also has the potential to lead to rejection not only from the digital platform but also from the community as users. Therefore, Pingkan suggests an in-depth study of operational costs and benefits so that it is not counter-productive to efforts to digitize MSMEs and increase digital transactions.
“Finally, regarding the readiness of the government in terms of human resources as well as infrastructure in collecting electronic stamp duty or e-stamp and providing a recording system so that the security of data collection needs to be a priority before realizing this policy plan,” he explained.
An MSME observer from the University of Indonesia, Nining Indroyono, also explained the two effects of the imposition of stamp duty. First, it adds transaction costs that can incur a heavier burden on consumers or on producers or both.
Furthermore, from an acceptance point of view, this regulation will increase state revenue. “Well, the negative impact in item one compared to the positive impact in item two needs to be calculated first, which one is bigger. Only then can it be known that the overall result will be positive or negative,” he explained.
Director of Extension, Services and Public Relations of the Directorate General of Taxes (DGT) Neilmaldrin Noor explained that the reason for imposing T&C stamp duties for e-commerce players is to create a level of playing field for digital and conventional business actors.
He said the imposition of T&C which is an agreement between users and service providers is the object of stamp duty in accordance with the mandate of Law Number 10 of 2020 concerning Stamp Duty and its derivative rules, especially PMK-134/2021 regarding the use of electronic seals which will take effect from October 1, 2021.
“Regarding the impact of the policy of imposing stamp duty on T&C, it is currently still under internal discussion and evaluation by DGT. DGT has also carried out socialization related to the use of e-stamp, some of which can be seen on the official Youtube channel of the Directorate General of Taxes,” he said.
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