Discovering Important Information About WAPU

16 March 2022 Blog

Recent provision regarding e-meterai that the government just launched is considered a new thing for the Indonesian people. It is not surprising that there are still many things that people do not know about this e-meterai. Thus, societies need to adapt and actively seek more relevant information. One of the e-meterai users is WAPU or pemungut (collectors). Not many people are familiar with this term and what kind of users are categorized as WAPU. So, let us discover the complete information about WAPU and how they get the e-meterai here.

What is WAPU?

WAPU stands for Wajib Pungut. This term is used for companies or business entities that the Minister of Finance chooses as Pajak Pertambahan Nilai (PPN) collectors. Not only collecting taxes but this agency is also obliged to deposit and report taxes on Barang/Jasa Kena Pajak (BKP/JKP) that have been collected to Pengusaha Kena Pajak (PKP). The WAPU mechanism is implemented to increase taxpayer compliance, which is relatively low, increase state revenues, and strengthen tax administration. In distributing the e-e-meterai, WAPU can make purchases using the postpaid transaction. Currently, there are approximately 400 companies as WAPU selected by the DJP that can cooperate with MitraComm Ekasarana Channel Solution to obtain e-seal services. How does WAPU get e-meterai quotas from the distributor? Find the answer in our next article.

WAPU Companies Category

As explained above, not all companies or business entities are chosen as WAPU. So, who are these PPN collectors? There are 4 companies or business entities that fall into the WAPU category based on government regulations. Check out the explanation below.

1.      Government Treasurer and KPKN

The treasurer or officer who makes payments from the Anggaran Pendapatan dan Belanja Negara (APBN) or Anggaran Pendapatan dan Belanja Daerah (APBD) is referred to as the government treasurer and Kantor Perbendaharaan dan Kas Negara (KPKN). Government treasurers include:

  • Directorate General of Treasury
  • Treasurer elected by the Minister/Chairman of the Institution
  • Treasurer of Central and Regional Government

2.      Contractor of Partnership Agreements

The contractor of partnership agreements category is included in the WAPU companies or business entities regulated in Peraturan Menteri Keuangan (PMK) Nomor 73/PMK.03/2010. Those companies are as follows:

  • Contractor of partnership agreements for oil and gas extraction
  • Contractor or permit holder of geothermal resources, which includes the head office, branches, or units

3.      State-Owned Enterprises

One of the companies included in the WAPU category is State-Owned Enterprises or BUMN. BUMN selected as WAPU should have 51% of company shares controlled by the government and not include subsidiaries or joint ventures. If there is a change in share ownership, the BUMN can lose its WAPU status because it no longer meets the BUMN criteria.

4.      Certain Business Entities

According to their sector, many specific business entities are included in the WAPU. A list of specific business entities included in the WAPU can be found in Peraturan Menteri Keuangan (PMK) Nomor 37/PMK.03/2015.


Those are the important information related to WAPU. WAPU companies can register and purchase e-meterai through MitraComm Ekasarana Channel Solution. MECS, a subsidiary of the Phintraco Group, has been trusted by many large companies to provide various technology solutions related to corporate electronic transaction services. One of the services offered by MECS is the e-meterai service, and Peruri has officially selected Mitracomm Ekasarana as an Authorized Distributor of e-meterai.


Contact us through or visit our website at to buy e-meterai through MitraComm Ekasarana.




Related article:

3 Advantages of e-Meterai That You Need to Know

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