Director General of Taxes Bimo Wijayanto said the collection of Article 22 Income Tax through online marketplaces will resume on Nov. 1, 2026. The implementation follows the end of the policy postponement period on Oct. 31, 2026. Bimo said the government would implement the provision while taking into account the readiness of each platform.
“The marketplace tax has been postponed until Oct. 31. Hopefully, we will implement it starting Nov. 1, in line with the readiness of the platforms,” Bimo said after the September 2026 edition of the APBN KiTa press conference at the Finance Ministry in Jakarta on Friday (Sept. 18, 2026).
Bimo said there had been no new directive from Finance Minister Suahasil Nazara regarding the implementation of PPh 22 collection by marketplaces. Therefore, the government is still adhering to the previous decision to postpone the implementation until the end of October 2026.
“This is based on the existing regulations and our announcement. As for Minister Suahasil's direction, we'll have to wait and see. I have not received any direction yet,” he said.
Previously, PPh 22 collection through marketplaces had been scheduled to begin in August 2026. However, then-Finance Minister Purbaya Yudhi Sadewa decided to postpone its implementation on Aug. 5, 2026.
The Directorate General of Taxes (DGT) subsequently set the postponement of the implementation of Finance Minister Regulation (PMK) No. 37 of 2025 until Oct. 31, 2026. The regulation serves as the legal basis for appointing marketplaces as tax collectors.
With the postponement period ending, PPh 22 collection is scheduled to take effect on Nov. 1, 2026. Any tax previously collected by marketplaces under appointments that had already been issued will be returned to domestic sellers.
PMK 37/2025 appoints four marketplaces as tax collectors: Tokopedia, Shopee, Lazada, and Blibli.
Under the regulation, PPh 22 is collected at a rate of 0.5% of a seller's gross turnover. The amount used as the tax base excludes Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM).
The tax is collected through the marketplace when consumers make payments. The platform then collects PPh 22 on the seller's income, issues a bill, remits the tax to the state treasury, and reports the collection through the Unified Monthly Income Tax Return.
The provision applies to sellers with annual turnover exceeding IDR 500 million.
Digital Tax Revenue
The DGT recorded IDR 11.2 trillion in tax revenue from digital economic activities during January-August 2026. DGT Director of Counseling, Services, and Public Relations Inge Diana Rismawanti said VAT on Trading Through Electronic Systems remained the largest source of revenue from the sector.
“The largest contribution to this revenue still comes from VAT on Trading Through Electronic Systems,” Inge said in a written statement on Friday (Sept. 18, 2026).
The IDR 11.2 trillion in revenue consisted of IDR 8.38 trillion from VAT PMSE, IDR 268.95 billion from crypto tax, IDR 878.18 billion from financial technology tax through peer-to-peer (P2P) lending, and IDR 1.67 trillion from the Government Procurement Information System.
For VAT PMSE alone, cumulative revenue from 2020 through August 2026 reached IDR 44.05 trillion. The revenue came from 244 PMSE companies out of a total of 277 companies appointed as tax collectors.
On an annual basis, VAT PMSE collections stood at IDR 731.4 billion in 2020, before rising to IDR 3.9 trillion in 2021, IDR 5.51 trillion in 2022, IDR 6.76 trillion in 2023, and IDR 8.44 trillion in 2024. Revenue reached IDR 10.32 trillion in 2025 and IDR 8.38 trillion through August 2026.
In August 2026, the DGT appointed two additional companies as VAT PMSE collectors, namely STAAH Limited and Aghanim Inc. During the same period, the appointment of Expedia Lodging Partner Services Sarl as a VAT PMSE collector was revoked.
Meanwhile, cumulative tax revenue from crypto-asset transactions reached IDR 2.15 trillion from 2022 through August 2026. The figure comprised IDR 246.45 billion in 2022, IDR 220.83 billion in 2023, IDR 620.38 billion in 2024, IDR 796.73 billion in 2025, and IDR 268.95 billion in 2026.
The crypto tax consisted of IDR 1.27 trillion in Article 22 Income Tax on sales transactions and IDR 881.82 billion in domestic VAT.
In the P2P lending sector, tax revenue reached IDR 5.28 trillion from 2022 through August 2026. Annual contributions were IDR 446.39 billion in 2022, IDR 1.11 trillion in 2023, IDR 1.48 trillion in 2024, IDR 1.37 trillion in 2025, and IDR 878.18 billion through August 2026.
The revenue consisted of IDR 1.48 trillion in Article 23 Income Tax on loan interest received by domestic taxpayers and permanent establishments. It also included IDR 728.13 billion in Article 26 Income Tax on loan interest received by foreign taxpayers, as well as IDR 3.08 trillion in domestic VAT on monthly tax payments.
Tax revenue from SIPP reached IDR 5.75 trillion from 2022 through August 2026. The figure comprised IDR 402.38 billion in 2022, IDR 1.12 trillion in 2023, IDR 1.33 trillion in 2024, IDR 1.23 trillion in 2025, and IDR 1.67 trillion in 2026.
SIPP tax revenue consisted of IDR 417.65 billion in Article 22 Income Tax and IDR 5.33 trillion in VAT. Combined, total tax revenue from the digital economy sector reached IDR 57.23 trillion as of Aug. 31, 2026.
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