Rollout Deferred, DGT to Reappoint Marketplace as Collection Agents

JAKARTA, DDTCNews - The government’s decision to once again postpone the implementation of Article 22 Income Tax collection by marketplace providers has sparked public interest over the past week.

Article 22 Income Tax collection by marketplace providers pursuant to MoF Reg. 37/2025 was originally scheduled to take effect on 1 August 2026 but has now been deferred for a further 3 months. According to Minister of Finance, Purbaya Yudhi Sadewa, the postponement is conducted to safeguard people's purchasing power amid economic conditions considered not yet sufficiently robust.

The marketplace tax will be postponed. It will not come into effect this August," he claimed

Purbaya stated that Article 22 Income Tax collection will be applied once economic conditions and people's purchasing power improve. Although economic growth in Q2/2026 reached 5.29%, the government considers that figure not yet strong enough to begin implementing the policy.

In addition to economic growth, the government is also taking into account various other indicators such as consumer confidence and retail sales before reinstating Article 22 Income Tax collection by marketplace providers.

MoF Reg. 37/2025 was, in fact, enacted on 14 July 2025. In terms of implementation, the DGT only appointed Tokopedia, Shopee, Lazada and Blibli as Article 22 Income Tax collection agents on 1 July 2026.

The four marketplace providers were originally scheduled to collect Article 22 Income Tax at a rate of 0.5% on the turnover of domestic merchants commencing 1 August 2026.

In line with Purbaya’s decision, the Directorate General of Taxes (DGT) has issued an official announcement number PENG-46/PJ.09/2026 concerning the Postponement of the Entry into Force of the Provisions on Article 22 Income Tax Collection by the Marketplace. Through the announcement, the DGT stated that the entry into force of MoF Reg. 37/2025 has been deferred until 31 October 2026.

"The collection of Article 22 Income Tax pursuant to those provisions will take effect on 1 November 2026," the DGT wrote in its announcement.

As a consequence of the postponement, the DGT has cancelled all decisions on the appointment of marketplace providers as Article 22 Income Tax collection agents that had already been issued. The DGT will re-appoint marketplace providers as Article 22 Income Tax collection agents.

In addition, any Article 22 Income Tax already collected by marketplace providers from domestic merchants must be refunded to each respective merchant.

The DGT confirmed that the postponement does not alter the substance of the policy but merely shifts its implementation timeline.

In conjunction with the postponement, the four marketplace providers halted the collection of Article 22 Income Tax as of 00.00 WIB on 6 August 2026. Any Article 22 Income Tax that had already been collected will also be refunded once the marketplaces receive official information from the DGT on the refund mechanism.

In addition to the collection of Article 22 Income Tax by marketplaces, several other tax issues also attracted readers’ attention over the past week. These included provisions on tax payments and deposits as well as the addition of a new access role in coretax, namely the Signatory of Periodic Article 21/26 Income Tax Returns (Master Only).

Below is a complete review of the tax-related articles.

DGT Revises Rules on Billing Codes and Overbooking

The DGT has adjusted provisions relating to tax payment and remittance, including billing codes and overbooking. The adjustments are conducted through the Director General of Taxes Regulation No. PER-8/PJ/2026.

The regulation, which took effect on 28 July 2026, adjusts a number of provisions previously governed by PER-10/PJ/2024. The adjustments were performed to accommodate the implementation of the coretax system and the global minimum tax.

"...there is a need to adjust the provisions on the payment and remittance of taxes as well as tax refunds, adjustment of billing codes as well as addition and adjustment of remittance type codes,” reads the considering section of PER-8/PJ/2026.

New Access Right for Coretax Article 21 Income Tax Return Signatory

The DGT has added a new role access right in coretax, namely "Signatory of Periodic Income Tax Return Article 21/26 (Master Only)”. Unlike the previous access right (Signatory of Periodic Article 21/26 Income Tax Returns), parties granted the "Signatory of Periodic Article 21/26 Income Tax Returns (Master Only)" access right may only view the main return and cannot view the attachment section.

“This feature has been introduced as an alternative solution to protect the confidentiality of employee income/salary data in your company's/business's coretax, without removing the return signatory," stated a DGT tax instructor via the Telegram channel FAQ Coretax.

The addition of this access right means the options for signing the Periodic Article 21/26 Income Tax Returns are now divided into 2. First, the Signatory of Periodic Article 21/26 Income Tax Returns. The relevant party granted this access right may view the Periodic Article 21/26 Income Tax Returns in full (the master together with all its attachments).

Second, the signatory of Periodic Article 21/26 Income Tax Returns (Master Only). The relevant parties granted this access right may sign the return but may only view the master section of the return. Meanwhile, Attachments IA, IB, II and III, which contain details of the withholding tax list, cannot be accessed.

World Bank Flags Taxable Person Threshold and VAT Exemption Facility

World Bank is urging the government to reduce the taxable person (pengusaha kena pajak/PKP in Indonesian) threshold from IDR4.8 billion to just IDR500 million. According to the World Bank, this measure is key to increasing the number of businesses entering the tax administration system.

"Reducing the VAT registration threshold from IDR 4.8 billion to IDR 0.5 billion would incorporate more businesses into the tax system, encouraging formal transactions between small and large firms," the World Bank stated in its report entitled Indonesia: Unlocking Businesses' Tax Potential for Growth.

The World Bank estimates that approximately 66.4% of formal companies in Indonesia have a turnover of less than IDR1 billion, and 46.9% are estimated to have a turnover below IDR500 million. Lowering the VAT registration threshold to IDR500 million would increase the burden on businesses that attempt to split their operations to avoid the obligation to collect VAT from consumers.

GloBE Taxpayer Status Menu in Coretax to Be Completed Soon

The DGT is still developing new menus and features in the coretax system to accommodate the addition of GloBE taxpayer status.

Inge stated that taxpayers covered by the global minimum tax rules (GloBE rules) are required to apply for the addition of GloBE taxpayer status. The menu and features for adding such status are planned to be completed in August 2026.

"At present, the menu for adding GloBE taxpayer status in coretax is still under development. According to the timeline, it should be finished by August," she remarked.

Danantara Finalises SPP-TDLN Piloting with Banks

Daya Anagata Nusantara Investment Management Agency (Badan Pengelola Investasi Daya Anagata Nusantara/BPI Danantara in Indonesian) continues to prepare for the implementation of VAT collection through the tax collection system for cross-border digital Transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian). Chief Operating Officer (COO) of the BPI Danantaram, Dony Oskaria, said the organisation has already conducted trials with banks and payment gateways.

"We have already trialled with banks and payment gateways. Everything is up and running. It is just a matter of implementation," he said on Wednesday, 5 August 2026.

Dony expressed hope that VAT collection via the SPP-TDLN would increase state revenues. Nevertheless, he has yet to confirm when the collection system in question will be implemented. (dik)

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