Commission XI DPR and the Government have agreed on the Bill (Draft Bill) on stamp duty. The bill is forwarded to level II discussions or to be passed into a law in the plenary session of the DPR.

This policy will later replace Law number 13 of 1985 which contains stamp duty. The Law only regulates documents in paper form and has not touched electronic documents.

Implemented in 2021, it can boost state revenue

Reported from, this policy will later boost state revenue. The increase is predicted to reach IDR 11 trillion, with potential revenue from electronic documents of up to IDR 5 trillion in 2021.

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The Law contains 32 articles as well as 6 clusters which will replace Law No. 13 of 1985. The previous law contained a stamp fee for paper documents with a value of Rp. 3000 and Rp. 6,000. The Head of the Working Committee (PANJA) of the Stamp Duty Bill, Amir Uskara stated that the new law will replace the old law which has not been changed for 35 years.

Old stamp vs new stamp duty

Initially, there were only 2 types of stamp fees recorded at Rp3,000 for documents with a nominal value of Rp.25,000 to Rp.100,000 and Rp.6,000 for official documents, namely, notary deeds, PPAT, letters of agreement and so on. The Rp6,000 stamp is also for documents with a nominal value of more than Rp1000000.

Through the new law, a single stamp fee will be applied, namely Rp.10000 with the following conditions:

  • Single rate
  • For official documents such as notary deeds, PPAT, letters of agreement, etc.
  • Documents with a nominal value of more than Rp.5,000,000

Documents with a nominal value below Rp.5,000,000 will not be subject to stamp duty. The Indonesian finance minister, Sri Mulyani said that SMEs including documents with a value below or equal to IDR 5 million will not be subject to stamp duty, as reported by

The enactment of the law, which will take effect from early January 2021, is also carried out to keep up with current technological developments. In addition, there is a need for an equalization for the imposition of tax values ​​on paper and digital documents.

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Seven important points in the digital stamp duty bill

According to Sri Mulyani, there are 7 important points applied to the digital stamp duty bill, as follows:

  1. There is an equalization of taxes from a document. This does not apply to Law 13/1985. This is done in order to reach stamp duty arrangements that will be applied to electronic documents.
  2. The tariff adjustment is in the form of a single tariff of Rp.10000. This implementation is expected to provide fresh air for SMEs.
  3. Improvements to the arrangements on when payable and subject to stamp duty in detail for each type of document.
  4. Technological developments mean that the Law will be enforced as a concrete step towards imposing stamp duty on electronic documents.
  5. Exemption from stamp duty for certain documents used for natural disaster management activities, religious and social activities, and programs to support the government and implement international agreements.
  6. Other adjustments to the stamp duty bill such as administrative sanctions arrangements for non-compliance and delays in fulfilling payment obligations from stamp duty.

The enactment of the law will be carried out starting January 1, 2021. This is done because of the COVID-19 pandemic and socialization efforts to the public so as to provide sufficient time in preparing the facilities and infrastructure to support the implementation of this new law.