New Seal: Objects, Rates, and Time Due
The government through the Directorate General of Taxes at the Ministry of Finance (DGT of the Ministry of Finance) has released a display of the Rp 10,000 stamp duty. This new look is a replacement for the old 2014 design seals.
Along with the issuance of this new display, there are also rules for the imposition of stamp duty for goods with invoice documents above Rp. 5 million. This applies not only to physical documents on paper, but also to digital documents and electronic transactions.
In order to socialize and gain a more comprehensive understanding, the Indonesian E-Commerce Association (idEA) held a Focus Group Discussion (FGD) regarding this new seal rule. This FGD raised the title Reviewing the Implementation of Electronic Seals in the Stamp Duty Law.
On this occasion, the DGT represented by Bonarsius Sipayung, Head of Sub-Directorate of VAT Regulation and Other Indirect Taxes, explained several important points. Referring to the Stamp Duty Law, by definition this tax is a tax on a written, printed, or electronic document that can be used as evidence or information.
While the object of stamp duty, according to Bonarius, is very broad, but this regulation adheres to a positive and negative list system which can be further regulated in the PP. In the case of online transactions, the object of the stamp duty is a digital document. Just a reminder, the object of the stamp duty is a document to explain civil events or court evidence.
However, in the implementation of online T&C for which stamp duty is owed, it is repetitive. So if implemented, it can be costly. So he suggested that the industry should be able to adjust. For example, it only applies once and if there are obstacles behind it, it can be adjusted to existing technological innovations.
Meanwhile, IdEA's Head of Taxation and Fintech, M. Jayadi Amin asked for a deeper explanation regarding several things. It is possible that the definition of electronic document will be expanded or equated with the ITE Law. Is it a securities document such as a mutual fund product, is this transaction document an object of stamp duty.
Jayadi also asked for equal treatment of stamp duty in the digital realm. The reason is, the control will be tighter online than offline. Stamp duty rates are also expected to be given incentives, where printing costs are also cheaper, and tax controls will be stricter online.
The function of the marketplace also needs to be clarified whether it can be a stamp duty collector. Even with the implementation time. It may take a longer period of time for system development.
Meanwhile, University of Indonesia Academician, Inayati defines stamp duty as an indirect tax based on the issuance of official documents, related to the transfer of ownership.
In the digital world, it is necessary to clarify whether a notification can be considered a document, or when a consumer clicks accept to enter on a digital platform it is also an object. It is necessary to consider the condition if the document is not signed electronically, just clicking accept is the same as the signature. So there needs to be a more detailed explanation so as not to confuse the implementation and further discussion.
On the consumer side, continued Inayati, whether electronic documents owed by stamp duty can be used as evidence in the event of a dispute. Considering only one T&C document agreed. It is also necessary to understand, according to Inayati, Stamp duty in taxes is voluntary or known as a voluntary tax because in terminology it is not easy to control the public and requires enforcement costs.
There are millions of documents that people make offline, how the government controls this condition. The issue of difficulty controlling will cause the level playing field to be unequal between offline and online where offline will be more difficult, paper based will be easier to pass than electronic documents. If this is not resolved the issue will lead to complaints and the issue is whether this can change preferences in using digital platforms.
Bukalapak representatives also responded to this. According to him, T&C Electronic transactions are more complicated than offline, because visitors don't have to sign T&Cs or when making payments at the tenant, where the buyer's activity is also to provide data on the transaction.
The imposition of stamp duty on T&Cs also risks burdening the public. The purchase cost will rise and create a barrier to entry. Not all sellers can immediately succeed in getting transactions, usually only making shops or selling conditions are not optimal.
From Tokopedia also highlights T&C. The idea of imposing electronic stamp duty on T&C is not only in e-commerce but also electronics such as smartphones. According to him, its implementation must be carried out throughout the digital industry, but again, this risks causing inconvenience to consumers or users again.
Shopee also expressed a similar view. The current government policy is to support digital inclusion and its development, but with this policy there is a risk of this barrier to entry and becomes a counterproductive policy.
Editor: Vriana I