Electronic Document Tax Payment

"is one type of stamp in electronic format that has special characteristics and constaint security element issued by the Government of the Republic of Indonesia, which is used to pay taxes on electronic documents

Ecosystem

Stakeholder
Ecosystem use of E-Meterai


DIRECTORATE GENERAL OF TAXATION

The Directorate General of Taxes is an echelon I unit under the Ministry of Finance which has the task of formulating and implemeting policies and technical standardization in the field of taxation.


PERUM PERURI

Peruri as a State-Owned Enterprise has been assigned by the State to carry out the procurement, distribution and sale of stamps.


PERURI DIGITAL SECURITY (PDS)

Peruri Digital Security as Authorize Distributor, namely the party that distributes e-Meterai to Retailers and Payable Parties and collect fees for services provided based on applicable regulations.

The Retailer

The party that distributes the e-Stamp to the Payable Party and collect fees for the services provided.

The Collector

Party that collects the Stamp Duty directly on the Debtor

The Debtor

The party subject to the Stamp Duty is obliged to pay the Stamp Duty owed.

Provisions of E-Meterai

UU No 10 Tahun 2020
Law of the Republic of Indonesia No. 10 of 2020, replacing the Stamp Duty Law No. 13 0f 1985

USER GUIDE E-METERAI