Marketplaces as Collection Agents, DGT Assures No Double Taxation

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has affirmed that the Article 22 Income Tax to be collected by marketplace providers from merchants is not a new type of tax. This topic is among the reviews covered by national media today, Thursday (25/6/2026).

DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the appointment of marketplace providers as collection agents would, in fact, simplify tax administration for merchants. This is because the Article 22 Income Tax collected by marketplace providers may continue to be claimed by merchants as a tax credit in the current year or as part of the settlement of final income tax.

"There will be no double withholding. In fact, the platform is actually assisting sellers. There is no need to bother paying taxes yourself, as they are withheld directly and a withholding receipt is provided," she said.

Inge explained that the DGT is continuing to prepare for the appointment of marketplace providers as Article 22 Income Tax collection agents on 1 July 2026. However, the decision on the timing of the policy's implementation remains subject to the direction of the Minister of Finance, Purbaya Yudhi Sadewa.

She explained that the regulations required to begin appointing marketplace providers as collection agents are in place, namely MoF Reg. 37/2025 and PER-15/PJ/2025. Both regulations stipulate that marketplace providers are required to collect Article 22 Income Tax at 0.5% of the gross turnover received by domestic merchants through the marketplace.

Nevertheless, where a merchant's turnover has not yet reached IDR500 million, the marketplace provider will not collect taxes. A merchant may be exempt from Article 22 Income Tax collection by submitting an exemption certificate to the marketplace provider.

A marketplace provider will be appointed as an Article 22 Income Tax collection agent if it uses an escrow account to hold income and fulfils at a minimum one of the following two criteria:

• the value of transactions involving the utilisation of services in Indonesia exceeds IDR600 million within 12 months or IDR50 million within 1 month; and/or
• the volume of traffic or access in Indonesia exceeds 12,000 within 12 months or 1,000 within 1 month.

Meanwhile, the Deputy for Small Enterprises at the Ministry of Micro, Small and Medium Enterprises (MSMEs), Temmy Satya Permana, stated that the appointment of marketplace providers as collection agents aims to establish a level playing field between offline and online merchants.

He also confirmed that the policy of appointing marketplace providers as Article 22 Income Tax collection agents will not increase the tax burden borne by merchants.

"This is to establish equality. Offline businesses are taxed. Why should online businesses not be? I do not think there is any difference; the withholding tax remains the same," he said.

In addition to this topic, there is a review of plans to deliberate the Financial Centre Draft Law. There is also a discussion of the government encouraging fund owners to promptly place their funds in Danantara securities.

Below is a full review of the tax articles.

Marketplace Providers Prepared to Collect Article 22 Income Tax

Inge stated that the DGT will assist marketplace providers in preparing to collect Article 22 Income Tax from merchants.

The appointment of marketplace providers as Article 22 Income Tax collection agents will be conducted through the issuance of a decision by the director general of taxes. Prior to making the appointment, the DGT has communicated with marketplace providers regarding the planned policy.

"Readiness for implementation varies. Some are still at 25%, others are already at 50%, as this was the position last month when we conducted one-on-one sessions with several platforms," she remarked. (DDTCNews, Kompas)

DPR Legislation Body Agrees to Deliberate Financial Centre Draft Law

The government and the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) will deliberate on the Indonesian International Financial Centre Draft Law in the near future.

The DPR's Legislation Body (Badan Legislasi/Baleg in Indonesian) and the government have agreed to deliberate the Indonesian International Financial Centre Draft Law as a draft law outside the National Legislation Programme (program legislasi nasional/Prolegnas in Indonesian). As stipulated under Article 248A of Law 4/2026, the law concerning the administration of an Indonesian international financial centre must be enacted within 3 months after Law 4/2026 is promulgated.

"We agree to the government's proposal for the Draft Law on the Indonesian International Financial Centre to be deliberated pursuant to statutory provisions. Can this be agreed? Agreed," said DPR Baleg Chairperson, Bob Hasan, as he read out the meeting's conclusions. (DDTCNews, Bisnis Indonesia)

DGT: MSMEs Should Be Proud to Move Up a Class

The DGT has reminded entrepreneurs not to split their businesses to utlise the MSME final income tax scheme.

Inge said that split-offs, in fact, demonstrate that entrepreneurs prefer to maintain their status as micro and small enterprises rather than moving up to become medium and large enterprises. According to DGT data, approximately 17.21%, or 93,260 of the total 542,000 MSME taxpayers, are indicated to have split their businesses to take advantage of the MSME final income tax.

"Why are they not proud to move up a class? They should be proud to move up. Their turnover is already above IDR4.8 billion. Perhaps later their turnover could grow even further, and they could move up a class, no longer being classified as micro or small," she claimed. (DDTCNews)

Wealthy Indonesian Citizens Given 6 Months to Buy Patriot Bonds

Purbaya has requested fund owners to promptly place their funds in Danantara securities. He has given fund owners a period of 6 months to place their funds in the securities.

"So if you have a lot of money, invest them quickly. As I said at the time, I am giving 6 months to invest," said Purbaya.

Previously, Purbaya had requested Indonesian citizens holding funds overseas to repatriate them as soon as possible, no later than the end of this year. (DDTCNews, CNBC Indonesia)

Government-Borne VAT on Flights: Public Encouraged to Travel

Minister of Transportation, Dudy Purwagandhi, has encouraged the public to utlise government-borne value added tax (VAT) facility on airline tickets. Through MoF Reg. 43/2026, the government has regulated the granting of 100% government-borne VAT on domestic economy-class airline tickets during the school holiday period.

Dudy said that the government-borne VAT on airline tickets will be available twice in the second half of 2026, namely during the school holiday period as well as the Christmas and New Year holiday period. On account of government-borne VAT, the public will be able to purchase airline tickets at more affordable prices to travel to various regions domestically.

"We are announcing this early to enable the public to prepare their trips better. This programme is expected to help people travel at a more affordable cost whilst also stimulating economic activity across various regions," he said. (DDTCNews) (dik)