Article 22 Income Tax Collection: Marketplaces Await DGT Clarification

JAKARTA, DDTCNews - The Indonesian E-Commerce Association (idEA) is still awaiting clarity from the Directorate General of Taxes (DGT) on the implementation timetable for the appointment of marketplace providers as Article 22 Income Tax collection agents on online merchants' income.

idEA Chairperson, Budi Primawan, said the appointment of marketplaces must be set out in a director general of taxes decree as a written legal basis that formally confirms the implementation schedule for the policy under MoF Reg. 37/2025.

"Previously, there was announcement PENG-46/PJ.09/2026 from the Directorate of Tax Dissemination, Service and Public Relations, but what we are still awaiting is a director general of taxes decree, because the previous implementation postponement was also established through a director general decree," he said on Tuesday (22/9/2026).

Pursuant to that an announcement, the DGT cancelled the appointment of marketplaces as Article 22 Income Tax collection agents that had previously been established in a director general decree. The DGT also postponed the implementation of tax collection until 31 October 2026.

In line with this, Budi said marketplace operators are continuing to communicate with the tax authority. He expressed hope that before the Article 22 Income Tax collection policy takes effect, a clear legal basis and technical provisions would be in place to facilitate marketplace platforms, sellers and tax officials.

"In our view, there needs to be an equally clear written basis to confirm when implementation will take place," he said.

While awaiting such written rules, Budi said there remain a number of technical aspects that need to be refined to ensure smooth policy implementation for both marketplace platforms and sellers.

Among the technical issues requiring refinement are provisions on goods returns, including amendment documents or invoice cancellations in the event of a return.

In addition, the method for calculating the collection base when the displayed price excludes or does not include VAT needs to be clarified. The treatment of discounts and purchase vouchers in marketplace transactions also needs to be clarified.

"While awaiting that [director general decree], there are still several technical matters to be tidied up, such as returns and negative collection receipts, VAT exclusion and the treatment of crossed-out prices, discounts and vouchers," said Budi.

According to Budi, implementing this policy requires extensive adjustments to systems, transaction processes, administration, reporting and resource readiness. Nonetheless, idEA supports the government's efforts to improve tax compliance and administrative order through the application of MoF Reg. 37/2025.

"For idEA, the most important matter is to ensure that when the policy begins to be implemented, the systems and administration are ready, the mechanisms are clear and the entire ecosystem can carry it out properly," he stressed.

Recently, Director General of Taxes, Bimo Wijayanto, stated that the collection of Article 22 Income Tax by marketplace operators remains scheduled to commence on 1 November 2026. He acknowledged that he had not yet received any specific instruction from Minister of Finance Suahasil Nazara regarding the implementation of Article 22 Income Tax collection by marketplaces. See: DGT: Art. 22 Income Tax Collection by Marketplaces Start 1 November (dik)