Introduction to Stamp Duty: The Tax upon Documents

Introduction to Stamp Duty: The Tax upon Documents

PPN - 24 Aug, 2023 11:08 WIB

Jakarta, Ideatax -- Along with the increase in economic activity after the recovery from the Covid-19 pandemic, there was an increase in tax revenue. The Ministry of Finance (2023) recorded that until May 31, 2023, there was a significant increase in all types of tax revenue. For example, up to May 2023, income tax revenue collected by the DGT amounted to IDR 523 trillion or increased by 12.29% compared to the same period the previous year.


Meanwhile, VAT revenue until May 2023 was able to increase by 21.31%. A significant increase in tax revenue occurred in other taxes. It proves that the wheels of the economy in Indonesia are starting to move at a fast pace. Furthermore, the Ministry of Finance (2023) also reported that other tax revenues up to May 2023 reached Rp 5.02 trillion or had been realized at 57% of the target in 2023 and grown by 96.63% compared to the same period the previous year.


It is known that one form of other taxes is the PBB P5L sector and Stamp Duty. The DGT estimates that tax revenue from stamp duty in 2023 could reach IDR 30 trillion (Laucereno, 2023). So, what and how exactly is the stamp duty tax? What objects are subject to Stamp Duty? Through this article, we will discuss more about the Stamp Duty.


Historically, Stamp Duty is one of the oldest taxes in Indonesia. Through Zegelverordening, the Dutch East Indies Government introduced Stamp Duty in the Netherlands in 1921. Furthermore, during the reformation of tax regulations in the 80s, Stamp Duty was one of the regulations that was rearranged by the Indonesian government. Through Law No. 13 of 1985, the Government of Indonesia regulates the subject, object, rate, and transitional provisions of Stamp Duty. In its development, the law on Stamp Duty has undergone several changes and improvements. Finally, through Law Number 10 of 2020, the Government made improvements to the provisions regarding Stamp Duty.


In its general provisions, it is regulated that Stamp Duty is a tax on documents, namely something written, or writing in the form of handwriting, printing, or electronic that can be used as evidence or statement. There are two objects of Stamp Duty: 1) a document made as a means of denying an event of a civil nature and 2) a document used as evidence in court.


Article 3 of the Stamp Duty Law regulates that there are seven types of civil documents subject to Stamp Duty, including the following:

  • Letter of agreement, certificate, statement or other similar letter and its copies;

  • Notarial deed along with its grosse, copy and excerpt;

  • Deed of PPAT along with copies and excerpts;  

  • Securities with any name and form;

  • Securities transaction documents including futures contract transaction documents with any name and form;

  • Auction documents in the form of excerpts of minutes of auction, minutes of auction, copies of minutes of auction and grosse minutes of auction;

  • Documents stating the amount of money with a nominal value of more than 5,000,000 that mention the receipt of money or contain an acknowledgment of debt.


Although there are many types of documents that are subject to stamp duty, the Stamp Duty Law also regulates that there are documents whose issuance does not need to be affixed with a stamp, including the following:

  • Documents related to the movement of people and goods, including: storage letters, bills of lading, passenger and goods transportation letters, proof of delivery of goods for sale and other equivalent letters;

  • All types of graduation certificates;

  • Receipt of payment of salary, waiting money, pension, allowance, and other payments related to employment;

  • Receipt of money from the state treasury, banks and other designated institutions;

  • Cash receipts for all types of taxes, and other equalized receipts;

  • Receipt of money for internal purposes of the organization;

  • Documents that mention deposits of money or securities;

  • Letter of pledge;

  • Signs of profit, interest or return distribution;

  • Documents issued by Bank Indonesia in the context of implementing monetary policy.


At this point, we know about the documents that are subject to stamp duty and which documents are not subject to stamp duty upon issuance. However, we also need to know when a document is liable for Stamp Duty. The agreement letter and its copies as well as the notarial and PPAT deed along with the grosse copy and excerpt are payable Stamp Duty at the time of signature.


Meanwhile, commercial papers and documents explaining commercial paper transactions including futures contract transactions are payable stamp duty at the time the document is completed. On the other hand, documents used as evidence in court are liable for Stamp Duty at the time they are filed with the court. Details on the objects, parties payable and when payable can be seen in the following matrix:


Indebted party

Payable at the time of


Letter of agreement, along with its copies

Each party to the documents it receives


Rp 10.000

Notarial deed along with its grosse, copy, and excerpt

PPAT deed along with its copies and excerpts

Commercial paper

The party issuing the document

Completion of documents

Commercial paper transaction document, including futures contract transaction document

The party receiving the document

Certificate, statement, or other similar documents, along with its copies

The party receiving the document

Submission to the party for whom the document is made

Auction document

Documents stating the amount of money with a nominal value of more than Rp5.000.000,00

Document used as evidence in court

Party submitting the document

Submission to the court

Document made abroad

Party receiving the benefit of the document

Document is used in Indonesia


Regarding the payment of stamp duty, Minister of Finance Regulation Number 134 of 2021 regulates that there are four ways to pay stamp duty, including: sticky stamps, electronic stamps, stamps in other forms and SSP.


A stamp duty is in the form of a sticker that is used by attaching it to a document. Meanwhile, an electronic seal is a label whose use is carried out by affixing it to a document through a certain system. On the other hand, a seal in digital form is a seal made using a digital stamp machine, computerized system and printing technology.


In its penal provisions, the stamp duty law regulates that any person who imitates or falsifies stamps issued by the Indonesian government including making electronic stamps unlawfully shall be punished with a maximum imprisonment of seven years and a maximum fine of five hundred million rupiah.


The same penalty is also imposed on any person who intentionally uses, sells, offers forged or illegally made stamps.


Related Regulations

  • Law of the Republic of Indonesia Number 13 of 1985 concerning Stamp Duty as amended by law number 10 of 2020.

  • Minister of Finance Regulation number 134 concerning Payment of Stamp Duty, General and Special Characteristics of Stamp Stamps, Unique Codes and Certain Information on Electronic Stamps, Stamps in Other Forms, and Determination of Stamp Validity and Later Sealing



Kemenkeu. (2023). APBN KIta: Kinerja dan Fakta Juni 2023. Jakarta: Kemenkeu.

Laucereno, S. F. (2023, Mei 17). Potensi Penerimaan Negara dari Meterai Elektronik Capai Rp 30 T. Retrieved from Detik FInance:

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