Marketplace Tax in Force, DGT Eyes IDR24 T in Additional Revenue

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) projects additional tax revenue of approximately IDR16–IDR24 trillion from the implementation of the Article 22 Income Tax collection policy by marketplaces, as stipulated under the Minister of Finance Regulation (MoF Reg) 37/2025.

Director General of Taxes, Bimo Wijayanto, stated that the revenue potential from digital-sector businesses was initially only around IDR8–IDR12 trillion per year. With the implementation of MoF Reg 37/2025, the DGT considers the realisable revenue potential to be substantially greater.

"Hopefully, with this collection mechanism, compliance will improve and the collection will also enhance the accuracy and cross-referencing of data in our coretax system. We hope, God willing, that [tax revenue] can increase by 100% [from the existing base], namely in the range of IDR16–IDR24 trillion per year," he said at the DGT Head Office on Wednesday (1/7/2026).

With the marketplace tax collection mechanism, Bimo continued, the DGT will be able to obtain more accurate tax data. In addition, the ease of tax collection is also expected to encourage online merchant taxpayers to be more compliant in fulfilling their tax obligations.

He also noted that the tax authority would not stop at data collection and management alone. According to him, a larger tax revenue potential can be realised by intensifying tax compliance oversight and improving the coretax system.

"The [revenue] potential may be in the range of IDR16–IDR24 trillion per year. This naturally takes into account compliance auditing, system improvements and of course, continuing to listen [to the aspirations] of entrepreneurs, particularly micro, small and medium enterprises (MSMEs) and marketplaces," Bimo explained.

It should be noted that the DGT has officially designated 4 marketplace providers as Article 22 Income Tax collection agents on the income of online merchants selling on those marketplaces. Although the designation took effect from 1 July 2026, the tax collection itself will only become effective on 1 August 2026.

In line with the development of e-commerce, the DGT will further designate marketplace operators that satisfy the eligibility requirements. As such, the number of marketplaces tasked with collecting Article 22 Income Tax will increase going forward.

"As developments unfold, we will of course consider designating other marketplaces that fulfil the criteria in terms of system readiness, transaction scale and administrative capacity as the next designated marketplaces," said Bimo. (rig)