The government has officially suspended its planned tax collection policy for digital marketplaces, initially scheduled to take effect in August 2026. The Minister of Finance, Purbaya Yudhi Sadewa, stated that the policy would be delayed until economic conditions and consumer purchasing power improve further.
“We will hold off for now. As I have consistently said, we will wait until purchasing power and the economy improve,” Purbaya confirmed at the Ministry of Finance in Jakarta, Wednesday (5/8/2026).
According to Purbaya, the government refuses to impose an additional burden on businesses and consumers while economic activity still requires support. The policy will, therefore, take effect once economic conditions have improved.
The Directorate General of Taxes (DGT) had previously scheduled marketplace tax collection to take effect on August 1, 2026, with a one-month transition period for marketplaces appointed as withholding agents. The transition period was intended to give each platform time to prepare its systems before beginning to withhold tax from sellers.
The four marketplaces appointed as withholding agents were Tokopedia, Shopee, Lazada, and Blibli.
The policy is based on Minister of Finance Regulation Number 37 of 2025 concerning the Appointment of Third Parties as Withholding Agents and the Procedures of Income Tax Collection, Payment, and Report by Third Parties on Income Earned by Domestic Traders through Electronic Trading Systems.
Under the regulation, marketplaces must collect Article 22 income tax at 0.5% of sellers’ gross turnover. The tax base is calculated from the transaction value excluding value-added tax (VAT) and luxury-goods sales tax.
Technically, the buyers would continue to make payments through the marketplace. The platform then withholds Article 22 income tax from the seller’s income, issues the relevant invoice, remits the tax to the state treasury, and reports the collection through the monthly unified income tax return.
The rule applies only to sellers with annual turnover exceeding IDR 500 million. Sellers whose annual turnover remains below this threshold are not subject to Article 22 income tax withholding through marketplaces.
Also Read:
Complete List of Tax Account Codes and Tax Payment Type Codes for e-Billing
DGT Regulation Number 11 of 2025
Breaking Down the Article 21 Withholding Tax Provisions
