Regulation Watch · Tax Compliance · Indonesia. The announcement applies to companies seeking appointment by the Directorate General of Taxes as providers of Digital Impressed Stamp Printers and cartridges, including eligible PT PMA and PT PMDN companies and their direct shareholders.
DJP Opens Registration for Digital Stamp-Printer Providers
DJP Announcement PENG-58/PJ.09/2026 activates the application route for providers of Digital Impressed Stamp Printers, requiring more than 50% direct Indonesian ownership, PKP status, fiscal clearance, local data-centre infrastructure and verified hardware.
- Published
- DJP issued and electronically signed Announcement PENG-58/PJ.09/2026 in Jakarta on 6 October 2026. The announcement cites PER-11/PJ/2026 as the governing provider regulation but does not state a separate promulgation, publication or gazette date for that regulation.
- Effective
- The registration route is operational now following the 6 October 2026 announcement. PENG-58/PJ.09/2026 states no delayed effective date, transition period or grace period.
- Added to Watch
- 7 October 2026
Who is affected
Indonesian and foreign investors, PT PMA and PT PMDN companies, directors and shareholders considering a Digital Impressed Stamp Printer business; printer manufacturers and brand owners; security-printing and tax-technology businesses; IT, data-centre, tax and compliance teams; and businesses evaluating a provider for high-volume document stamping.
Practical impact
An applicant must be an Indonesian legal entity domiciled in Indonesia and more than 50% directly owned by Indonesian citizens and/or Indonesian legal entities. It must be an NPWP holder and PKP, hold a valid fiscal-clearance certificate, satisfy tax- and IT-crime integrity tests for the company, management and owners, maintain a business plan and continuity plan, provide Indonesian after-sales service and a brand-owner support letter, and operate IT infrastructure including a data centre in Indonesia. The applicant must also present at least one printer and cartridge for DJP verification. The printer needs a serial number, a maximum 24 mm print area subject to 5% tolerance and at least 1,200 dpi resolution; the serialized cartridge must use red ink with a fluorescent print effect.
On 6 October 2026, the Directorate General of Taxes issued PENG-58/PJ.09/2026 to announce the registration and equipment-verification route for businesses seeking appointment as providers of Digital Impressed Stamp Printers. The announcement implements PER-11/PJ/2026 and the Digital Impressed Stamp framework under PMK 78/2024. DJP published both the official web notice and an electronically signed two-page announcement.
The ownership condition is the central investment issue. An applicant must be an Indonesian legal entity domiciled in Indonesia and directly owned by Indonesian citizens and/or Indonesian legal entities holding more than 50% of its shares. A PT PMA is not automatically excluded, but the published test prevents a foreign-majority applicant from qualifying unless its direct ownership genuinely satisfies the Indonesian-control threshold. Nominee or undocumented arrangements should not be used to manufacture compliance.
Corporate and tax readiness are also part of eligibility. The applicant must have an NPWP, PKP confirmation and a valid Surat Keterangan Fiskal. The company, its managers and its owners or shareholders must satisfy the published criminal-history conditions for tax and information-technology offences. The file must include supporting evidence, a business plan and a business-continuity plan.
DJP also requires operational substance in Indonesia. The applicant needs a support letter from the printer brand owner, local after-sales service and IT infrastructure that includes a data centre in Indonesia. At least one printer and one cartridge must be submitted for verification. The printer must have a serial number, a print area no wider than 24 mm subject to a 5% tolerance and a minimum resolution of 1,200 dpi; the serialized cartridge must use red ink that produces a fluorescent effect.
The appointment and equipment-verification requests are filed electronically through the channel designated by DJP. The announcement sets no application closing date and does not create a new general deadline for ordinary taxpayers. Companies entering this market should complete appointment before offering the regulated service, while users should verify provider status and continue applying the separate stamp-duty rules to their documents.
Required action
- Confirm the applicant's direct shareholder register before investing or applying. Indonesian citizens and/or Indonesian legal entities must directly hold more than 50% of the shares; a foreign-majority applicant does not meet the published ownership test.
- Verify the company's Indonesian legal-entity status and domicile, NPWP, PKP confirmation and current Surat Keterangan Fiskal, and assemble evidence for the published tax- and IT-crime integrity requirements covering the company, managers and owners or shareholders.
- Prepare a documented business plan and business-continuity plan, an Indonesian after-sales support model, a support letter from the printer brand owner and evidence that the IT infrastructure and data centre are located in Indonesia.
- Secure at least one serialized Printer MTD and one serialized Cartridge MTD for verification, and test the print-area, resolution, ink-colour and fluorescence specifications before submission.
- Submit the appointment request and the printer and cartridge verification request electronically through the channel designated by DJP, and retain the filing receipt, supporting documents, technical test results and any DJP correspondence.
- Do not market the company as a DJP-appointed provider until the appointment has been issued. Ordinary users should separately verify the provider's appointment and should not confuse this provider regime with the existing rules for ordinary e-Meterai or stamp-duty liability.