Marketplace Tax Live; DGT Prepares Director-General Decree
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is preparing a director general decree concerning the appointment of marketplace providers as Article 22 Income Tax collection agents. This topic is among the reviews featured in national media today, Wednesday (1/7/2026).
This is in line with the statement by the Minister of Finance, Purbaya Yudhi Sadewa, who intends to commence the collection of the said tax today, Wednesday (1/7/2026). The provisions on the collection of Article 22 Income Tax by marketplace providers are set out in MoF Reg. 37/2025.
"There will be a Director General Decree appointing them as collection agents," said Inge Diana Rismawanti, Director of Extension, Services, and Public Relations at the DGT.
In addition to preparing the director general decree for the appointment of 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 [today]. We are still waiting; if it does indeed come into effect, we will announce whether the director general decree has been issued or not," she said.
On another note, pursuant to MoF Reg. 37/2025, marketplace providers are entitled to collect Article 22 Income Tax on income received by online merchant selling on those platforms, provided they have been appointed by the government as collection agents.
The Article 22 Income Tax collected on the income of domestic online merchants is final, at a rate of 0.5%. The Article 22 Income Tax concerned must be collected, remitted and filed by the marketplace.
"Income received or accrued by a Domestic Merchant in connection with transactions conducted through an Electronic Commerce Operator is subject to the collection of Article 22 Income Tax," reads Article 7 paragraph (1) of MoF Reg. 37/2025.
The regulation affirms that Article 22 Income Tax of 0.5% is imposed on the gross turnover or revenue of online merchants as stated in the collection documents, excluding value added tax (VAT) and sales tax on luxury goods (STLGs).
Under MoF Reg. 37/2025, online merchants become liable for Article 22 Income Tax at the time of supply, when payment is received by the marketplace acting as the third party appointed as the collection agent.
Technically, funds paid by consumers or buyers shopping on a marketplace are first held in the marketplace's escrow account. The funds are subsequently transferred to the online merchant's account once the transaction is complete and the buyer has received the goods.
"The time Article 22 Income Tax becomes payable ..., is the time payment is received by the Other Party," reads Article 8 paragraph (2) of MoF Regulation 37/2025.
Further, the Article 22 Income Tax already collected by the marketplace may subsequently be claimed as a tax credit in the current year or as part of the settlement of final income tax.
Please note that not all online merchants will have tax collected by the marketplace. Referring to Article 10, marketplace providers shall not collect Article 22 Income Tax of 0.5% if a merchant's turnover does not exceed IDR500 million in the current year.
In addition to the above topic, there is also a review of the tax provisions relating to old age security (jaminan hari tua/JHT in Indonesian). Further discussions cover the central government's financial statements, a coretax satisfaction survey, the imposition of tax on land grants and other matters.
Below is the full review of the tax articles.
E-Commerce Association Awaits Written Decision
The Indonesian E-Commerce Association (idEA) is still awaiting a decision from the Directorate General of Taxes (DGT) regarding the appointment of marketplace providers as collection agents. This policy is planned to take effect from 1 July 2026.
idEA Chairperson, Budi Primawan, affirmed that marketplace operators will support and comply with the applicable regulations. However, he expressed hope that the authorities would implement the new mechanism effectively and be able to provide certainty for all stakeholders.
"We hope that the administrative mechanisms applied will be effective, straightforward and provide certainty for all parties concerned, whether the government, digital platforms or sellers," he said. (DDTCNews/Kontan)
Majority of JHT Claims Exempt from Tax
The Ministry of Finance has recorded that the majority of old age security (jaminan hari tua/JHT in Indonesian) disbursements claimed by BPJS Ketenagakerjaan participants are already exempt from income tax.
Of a total of 1.72 million JHT claims from January to May 2026, 1.64 million claims were exempt from income tax because the disbursement amount did not exceed IDR50 million. See the Focus Report entitled Preparing for Retirement: Understand the Tax Scheme.
"The government provides facilities in the form of a 0% final income tax rate for the disbursement of JHT benefits upon retirement for amounts up to IDR50 million," the Ministry of Finance stated in an official press release. (DDTCNews/Kontan)
Government Financial Statements Receive Unqualified Opinion Again
The Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK in Indonesian) has issued an unqualified opinion on the central government's financial statements (laporan keuangan pemerintah pusat/LKPP in Indonesian) for 2025.
The unqualified opinion was granted to 97 ministerial/institutional financial statements (laporan keuangan kementerian/lembaga/LKKL in Indonesian) and 1 financial statement of the state general treasurer (laporan keuangan bendahara umum negara/LK BUN in Indonesian). Only 1 institution received a qualified opinion, namely the National Food Agency (Bapanas).
"Bapanas received a qualified opinion. However, this does not have a material impact on the fairness of the LKPP 2025 as a whole," said Chairperson of the Audit Board of the Republic of Indonesia, Isma Yatun. (DDTCNews)
DGT Conducts Satisfaction Survey on Coretax
The DGT is administering a satisfaction survey on the use of the coretax application. In addition to measuring satisfaction levels, the survey also aims to ascertain the expectations of taxpayers as users of the coretax application.
This survey is directed at selected taxpayers who have previously used the coretax form application. The DGT has also begun sending emails to invite taxpayers to participate in the survey.
"We request your participation in the coretax form application user satisfaction survey," the DGT wrote in the email sent to taxpayers. (DDTCNews)
State Receives Land Grant from Businessman; Purbaya Guarantees No Tax
The government has officially received a grant of land measuring 30 hectares from PT Lippo Cikarang Tbk, following the signing of a land grant commitment by both parties.
Minister of Finance, Purbaya Yudhi Sadewa, confirmed that the land granted by the property conglomerate will not be subject to tax. In his view, the initiative by the businessman to support the government's 3-million-homes programme deserves recognition.
"I was asked earlier whether we could provide incentives to Lippo. I was puzzled as to what incentive that would be. They said, don't impose tax on the land being transferred. Well, that's simple enough; surely we wouldn't tax someone wishing to give something to us," he said at the land grant commitment signing ceremony. (DDTCNews)
