Marketplace Tax Deferred, DGT to Review Platform Readiness

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) will review the readiness of marketplace platforms before re-appointing marketplace providers as Article 22 Income Tax collection agents on income received by online merchants (sellers).

Director General of Taxes, Bimo Wijayanto, said that marketplace readiness is one of the government's considerations when deciding to defer the collection of Article 22 Income Tax until 31 October 2026. In addition, the deferral was conducted taking into account economic conditions and people's purchasing power, which have not fully recovered.

"[The deferral is] in line with the Minister of Finance's explanation. [We are looking at] the readiness of the marketplace platforms, so we will try to conduct a review first," he said, as quoted on Tuesday (11/8/2026).

Bimo affirmed that Article 22 Income Tax already collected by marketplaces will be refunded to merchants. The refund will be performed directly by the marketplace to the sellers.

"It will be refunded, directly [by the marketplace to the sellers]," he said.

Previously, DGT Director of Tax Dissemination, Service and Public Relations Inge Diana Rismawanti stated that the collection of Article 22 Income Tax under MoF Reg. 37/2025 has been deferred until 31 October 2026. The collection is scheduled to resume from 1 November 2026.

In line with the deferral, the director general of taxes decree concerning the appointment of marketplaces as Article 22 Income Tax collection agents, which had been issued previously, has also been repealed and a re-appointment will be performed.

"A re-appointment will be conducted on 1 October 2026 so that collection will commence on 1 November 2026," said Inge.

Originally, the collection of Article 22 Income Tax by marketplaces was scheduled to take effect on 1 August 2026. However, after operating for 5 days, the government decided to defer the implementation of the policy.

"Article 22 Income Tax that has been collected by marketplaces from domestic merchants in connection with the appointment previously issued will be refunded by the marketplace to the domestic merchants," she said. (dik)