Indonesia Introduces Electronic Stamp Duty: A Quick Update for Companies

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Indonesia Introduces Electronic Stamp Duty: A Quick Update for Companies
25 January 2023

The concept of electronic stamp duty (“e-stamp duty”) was introduced in Indonesia by Law No. 10 of 2020 regarding Stamp Duty (bea meterai), which came into effect on January 1, 2021 (“Stamp Duty Law”). The e-stamp duty was introduced to manage stamp duties for electronic documents, as more business was done online. To be clear, our reference to “electronic documents” in this context includes a document that is executed by electronic signature and also a pdf scan copy of a paper document signed with a wet ink signature. Both can be uploaded for e-stamp duty purposes as discussed below.


The Stamp Duty Law defines a duty stamp (meterai) as a label or strip in patch or electronic form, or other forms with security elements issued by the Government of Indonesia, which is used to pay tax on documents. In general, an e-stamp duty has the same applications as a physical stamp duty.


What Documents Require Stamp Duty

According to the Stamp Duty Law, stamp duty shall be imposed on:

  1. Documents to be used as evidence in court; and
  2. Documents created as a tool to explain an event of a civil (perdata) nature, including:
  • Letters of agreement, statement letters, or other similar letters, along with their copies;
  • notarial deeds along with their copies and excerpts;
  • deeds made by land deed officials along with their copies and excerpts;
  • commercial papers in any name and form;
  • auction documents in the form of excerpts, minutes, copies, and grosse (a first copy of an authentic deed/notarial deed) of auction treaties;
  • Documents stating a sum of money with a nominal value of more than five million rupiah that (i) describe the receipt of money or (ii) contain an acknowledgment of debt payment or settlement, either entirely or partially; and
  • Any other documents stipulated in a Government Regulation.


How Much is Stamp Duty

The stamp duty for each document mentioned above is currently set at a fixed rate of ten thousand rupiah.


E-Stamp Duty Details

Additional provisions on the form and use of e-stamp duty are contained in Minister of Finance (“MOF”) Regulation No. 134/PMK.03/2021 on Payment of Stamp Duty, General Characteristics and Special Characteristics of Affixed Stamps, Unique Codes and Certain Information on Electronic Stamps, Stamps in Other Forms, Determination of the Validity of Stamps, and Paid Post-Dated Stamps (“MOF Reg. 134/2021”).

MOF Reg. 134/2021 defines e-stamp duty as a stamp in the form of a label that is affixed to a document using a certain system. The e-stamp duty system is described as a set of electronic devices and procedures in an integrated system or application that automates the entire electronic stamp duty process, from creating, distributing and affixing the stamp to the document.

Pursuant to Government Regulation No. 86 of 2021 regarding the Procurement, Management, and Sale of Stamps, the Indonesian state-owned banknote/security printers and mint, Perusahaan Umum Percetakan Uang Republik Indonesia (“Peruri”), will cooperate with other parties for the distribution of e-stamp duty. According to a 2022 press release, Peruri is working with the following companies for the distribution of e-stamp duty:

  1. PT Peruri Digital Security
  2. PT Finnet Indonesia
  3. PT Mitra Pajakku
  4. PT Mitracomm Ekasarana
  5. Koperasi Pegawai Swadharma


How E-Stamp Duty Works

That 2022 press release further explained that parties wishing to purchase and affix electronic stamps should visit the website of one of the distributors and register for an account. Once the registration process is complete and the account activated, the registered party can purchase e-stamp duty, which they can then affix to their uploaded document. Once successfully affixed with e-stamp duty, the document will automatically be sent to the buyer’s registered email address.

Based on our informal discussions with Peruri officials, it is recommended that parties complete the signing process before uploading any document and affixing it with the e-stamp duty. Peruri officials also said that unlike physical stamp duty, an e-stamp duty is not allowed to overlap the signatures of the parties on the document.

We note that, based on our discussion with a Peruri official, an e-stamp duty can be affixed to documents that are signed either electronically or manually (wet signature). In practice, if a paper contract or agreement is signed, the parties can upload a pdf copy to have it electronically stamped.



The e-stamp duty was only recently introduced in Indonesia. So, while the Government introduced the e-stamp duty to ease the process of doing business, it remains to be seen if companies will embrace the innovation and just how accessible and easy the e-stamp duty system proves to be.


This publication is intended for informational purposes only and does not constitute legal advice. Any reliance on the material contained herein is at the user’s own risk. All SSEK publications are copyrighted and may not be reproduced without the express written consent of SSEK.
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