This journal discusses the regulation concerning the stamp duty is still considered changing times at the moment, especially in the Internet field. Legislation governing stamp duty has not been set on the granting of a seal on e-commerce transactions (online transactions). The purpose of this paper is to formulate the stamp duty regulation on online transactions in Indonesia method used is normative. Yet the organized the stamp duty regulation on online transactions will impact the potential loss of revenue to the state treasury from the tax side, especially stamp duty. In addition, if the stamp duty rules for online transactions can help prevent fraud in online transactions in other words, will protect the interests of consumers, especially in online transactions. So the government and the House of Representatives necessary to reformulate laws newer stamp duties so as to encompass all online transactions are now commonly used. Regarding the imposition of stamp duty on transactions online may use the electronic seal or using a QR Code that can be the seal. It is also viewed from the UU ITE acknowledge the evidence that comes from the Internet or electronic documents.