Law No. 10 of 2020 Law of the Republic of Indonesia Number 10 of 2020,
replacing the Stamp Duty Act Number 13 of 1985
Electronic stamp duty (E-Meterai) is a seal used for electronic documents. Based on Law no. 11 of 2008 (UU ITE) in Article 5 paragraph (1) which states that electronic documents are valid legal evidence. Thus, the position of electronic documents is equated with paper documents. This creates the need for equal treatment between paper and electronic documents.
Documents as referred to in Article 3 are subject to Stamp Duty at a fixed rate of Rp. 10,000.00 (ten thousand rupiah).