Marketplaces Must Refund Article 22 Income Tax Collected from Sellers

JAKARTA, DDTCNews — Article 22 Income Tax collected by marketplace providers from 1 August 2026 will be refunded directly to online merchant (seller) taxpayers.

The refund of Article 22 Income Tax will be implemented by marketplace providers in line with Announcement Number PENG-46/PJ.09/2026, which was recently released alongside the postponement of Article 22 Income Tax collection on merchants operating via marketplaces.

"Article 22 Income Tax that has been collected by the marketplace from domestic merchants in connection with the previously issued designation will be refunded by the marketplace to domestic merchants," reads PENG-46/PJ.09/2026, as cited on Thursday (6/8/2026).

Prior to the issuance of PENG-46/PJ.09/2026, Minister of Finance, Purbaya Yudhi Sadewa, had stated that any Article 22 Income Tax already collected would be refunded to domestic merchants on marketplaces.

"There will certainly be a mechanism to refund it," said Purbaya when announcing the postponement of Article 22 Income Tax collection on marketplace merchants.

For information, 4 marketplace providers had previously been designated to collect Article 22 Income Tax pursuant to the Minister of Finance Regulation (MoF Reg.) 37/2025, namely Tokopedia, Shopee, Lazada and Blibli.

The four marketplace providers concerned were designated as other parties in July 2026 and were required to collect Article 22 Income Tax at a rate of 0.5% of the gross turnover of domestic merchants from 1 August 2026.

After only five days in effect, Purbaya ultimately decided to postpone the collection of Article 22 Income Tax until 31 October 2026. Accordingly, collection will commence on 1 November 2026.

Once collected in due course, the Article 22 Income Tax may be claimed as a tax credit or as part of the settlement of final income tax by taxpayers trading on the four marketplaces. (rig)