Parliament Backs Marketplace Tax in 2027 Revenue Strategy

JAKARTA, DDTCNews - Commission XI of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) supports the implementation of the policy on the collection of Article 22 Income Tax by marketplaces on income received by online merchants, as regulated under the Minister of Finance Regulation 37/2025.

Commission XI Chairperson, Mukhamad Misbakhun, stated that the implementation of this policy forms part of the tax intensification strategy for 2027.

"Technical tax policy is the implementation of general taxation policy, namely the intensification of tax on digital transactions and e-commerce, including the application of Article 22 Income Tax on e-commerce at 0.5%," he said at a working meeting with the minister of finance on Wednesday (2/9/2026).

Misbakhun also called on the government to simplify the mechanism for submitting declaration letters so that online merchants may be exempted from the collection of Article 22 Income Tax by marketplace operators.

Online merchants with an annual turnover of up to IDR500 million may be excluded from the collection of Article 22 Income Tax by marketplace operators. This exclusion is granted after the online merchant submits and uploads a declaration letter confirming that their turnover remains below IDR500 million.

"[The government] simplifies the mechanism for submitting exemption statement letters (surat pernyataan bebas/SPB in Indonesian) for micro, small and medium enterprise (MSME) entrepreneurs with a turnover below IDR500 million to safeguard people's purchasing power," said Misbakhun.

In addition to the collection of Article 22 Income Tax by marketplace providers, Commission XI also supports the government in implementing other technical tax policies in 2027. There are a minimum of 5 other policies referred to by Commission XI of the House.

First, the expansion of the tax base through the use of data and technology, targeting digital economic activity, the shadow economy and other informal sectors with the potential to generate tax revenue.

Second, the strengthening of tax administration through the coretax system in collecting data, as well as the optimisation of the compliance risk management integrated risk engine (CRM-IRE) in improving tax compliance and revenue.

Third, enhanced compliance supervision of group taxpayers, taxpayers with transactions influenced by a special relationship and prominent individual taxpayers.

Fourth, the strengthening of law enforcement functions through a multi-door approach. This policy aims to create a deterrent effect and to counter tax avoidance, under-invoicing and other unlawful practices.

Fifth, the granting of targeted tax incentives and the evaluation of incentive consumption to support economic growth, competitiveness and the business climate. (rig)