DGT Drafts Decree on Marketplaces as Art. 22 Collection Agents

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has prepared a director general decree concerning the appointment of marketplace providers as Article 22 Income Tax collection agents, pursuant to MoF Reg. 37/2025.

This is in line with the statement by the Minister of Finance, Purbaya Yudhi Sadewa, who intends to commence the collection of the tax on 1 July 2026.

"The regulation is a director general decree appointing them as collection agents. Wait until tomorrow," said Inge Diana Rismawanti, Director of Tax Extension, Service and Public Relations at the DGT, on Tuesday (30/6/2026).

In addition to preparing the director general decree appointing marketplace providers as collection agents, Inge continued, the DGT has also held one-on-one meetings with marketplace providers.

"If there are no changes, the director general decree on the appointment will be issued tomorrow. We are still waiting today. If it is indeed implemented tomorrow, we will announce tomorrow whether the decree has been issued or not," she said.

Meanwhile, the Indonesian E-Commerce Association (idEA) revealed that the association is still coordinating with the DGT to ensure that the collection of Article 22 Income Tax can proceed smoothly and provide certainty to all parties.

At present, idEA stated it is still awaiting a written decision from the DGT setting out the outcomes of discussions held jointly with marketplace providers on various technical aspects of implementation.

"Based on the discussions, platforms are expected to be given approximately 1 month from the date the implementing provisions are enacted to conduct system adjustments before commencing the collection mechanisms. However, this is still pending official enactment," said idEA Chairperson, Budi Primawan.

On another note, MoF Reg. 37/2025 requires appointed marketplace providers to collect Article 22 Income Tax at a rate of 0.5% of the gross turnover received by merchants.

For merchants, Article 22 Income Tax may be claimed as a tax credit in the current year or as part of the settlement of final income tax.

Marketplace providers will be appointed as Income Tax Article 22 collection agents if they use an escrow account to hold income and, at a minimum, fulfil one of the following two criteria:

• the transaction value 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. (rig)