Delayed 3 Months, Tax Already Collected by Marketplaces Refunded
JAKARTA, DDTCNews - The government has decided to once again postpone the implementation of Article 22 Income Tax collection by marketplace providers. This topic is among the subjects reviewed in the national media today, Thursday (6/8/2026).
Article 22 Income Tax collection by marketplace providers 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 commence this August," he claimed.
Purbaya stated that Article 22 Income Tax collection under Minister of Finance Regulation (MoF Reg.) 37/2025 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 Taxation (DGT) has issued 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 confirmed that the implementation of MoF Reg. 37/2025 is 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 stated 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. 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.
Meanwhile, the Indonesian E-Commerce Association (idEA) stated that it respects the Government's decision to defer implementation of Article 22 Income Tax collection. idEA Chairperson, Budi Primawan, said the 4 marketplaces appointed as tax collection agents will follow the new schedule set by the Government.
"Should the Government adjust the implementation schedule, the 4 idEA member marketplaces will certainly comply with the relevant provisions and official directives that have been established," he said.
According to Budi, since being appointed as tax collection agents, Tokopedia, Shopee, Lazada and Blibli have undertaken various preparations, ranging from system adjustments and testing, business process refinement, through to outreach to sellers.
These various preparations, he continued, will nonetheless serve as important stated capital once the policy comes into force.
In addition to this news, there is a review of the pilot for VAT collection through the tax collection system for cross-border digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian). There is also a discussion on Q2/2026 economic growth of 5.29%.
Below is a full review of the tax articles.
DGT to Re-Appoint Article 22 Income Tax Collection Agents
The DGT will re-appoint marketplace providers as Article 22 Income Tax collection agents.
In conjunction with the postponement of MoF Reg. 37/2025, the director general of taxes decrees concerning the appointment of marketplace providers as Article 22 Income Tax collection agents that have already been issued will be repealed. Subsequently, the DGT will once again appoint marketplace providers as Article 22 Income Tax collection agents.
"Director General of Taxes Decrees concerning the appointment of the marketplace as Article 22 Income Tax collection agents that have been issued will be cancelled and reappointment shall be conducted," reads the DGT's announcement. (DDTCNews)
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).
BPI Danantara COO, 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.
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. (DDTCNews)
DGT May Add GloBE Taxpayer Status Ex Officio
GloBE taxpayer status may be added by the DGT in respect of taxpayers covered by the Global Anti-Base Erosion (GloBE) Rules.
The ex officio status addition is conducted where a taxpayer fails to add the status even though the taxpayer concerned is a constituent entity of a multinational enterprise group covered by GloBE.
"In the event that a GloBE taxpayer does not apply for status addition as referred to in paragraph (1), the GloBE taxpayer shall be subject to status addition ex officio based on the results of an administrative examination by the Head of the Tax Office where the GloBE taxpayer is registered," reads Article 4 paragraph (7) of PER-6/PJ/2026. (DDTCNews)
Bridging SME Complaints on Tax Matters
Minister for SMEs, Maman Abdurrahman, confirmed his readiness to act as an intermediary for entrepreneurs facing tax issues.
According to Maman, the Ministry for SMEs has a duty to provide protection to SME entrepreneurs, including ensuring that their entitlement to tax facilities is fulfilled. That duty also complies with the mandate of Government Regulation (Gov. Reg.) 7/2021.
"If there are colleagues in the regions who may be experiencing such issues, the Ministry for SMEs is more than willing to [act as an intermediary]," he said. (DDTCNews)
Q2/2026 Economic Growth Reaches 5.29%
Statistics Indonesia (Badan Pusat Statistik/BPS in Indonesian) reported that the Indonesian economy grew by 5.29% in Q2/2026. This achievement is lower than the growth recorded in Q1/2026 of 5.61%, but higher than Q2/2025 at 5.12%.
Coordinating Minister for Economic Affairs, Airlangga Hartarto, described the economic growth achievement as an impressive performance amidst increasing global economic pressures and a dearth of seasonal consumption drivers. In his view, national economic resilience has remained intact despite increasingly complex external challenges.
Purbaya also assessed Q2/2026 economic growth as reasonably robust. He projected that 2026 economic growth would be in the range of 5.6% to 6%. (DDTCNews, Bisnis Indonesia) (dik)
