The Directorate General of Taxes (DGT) under the Ministry of Finance has postponed the implementation of Article 22 income tax withholding on marketplace transactions. The decision was made to protect public purchasing power amid ongoing economic pressures.
Inge Diana Rismawanti, Director of Tax Dissemination, Services, and Public Relations at the DGT, clarified in Jakarta (6/8/2026) that the delay reflects the government’s effort to support consumer spending until macroeconomic conditions improve.
“This delay does not change the substance of the policy. It merely adjusts the effective date,” Inge stated.
The implementation schedule for Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 37 of 2025, which provides the legal basis for Article 22 income tax collection through marketplaces, has therefore been revised. The PMK will take effect on October 31, 2026, with active tax withholding beginning on November 1, 2026.
In light of the revised timeline, earlier DGT decrees designating specific marketplace platforms as Article 22 income tax withholding agents will be revoked. Updated designations will be reissued closer to the new effective date.
The DGT also assured merchants that any Article 22 income taxes previously withheld by designated marketplaces will be refunded to domestic sellers via their respective platforms.
The delay aligns with earlier remarks by Minister of Finance Purbaya Yudhi Sadewa. He reaffirmed that the government prefers to hold off on enforcing the regulation until national economic conditions and consumer spending show stronger signs of recovery.
As part of the initial preparation for PMK Number 37 of 2025, the DGT had appointed four marketplaces to collect Article 22 income tax, i.e., Tokopedia, Shopee, Lazada, and Blibli.
Once implemented, marketplaces will withhold a 0.5% Article 22 income tax on a seller’s gross revenue. The tax base is calculated on pre-VAT and pre-luxury-goods sales tax transaction values.
The collection process begins when a buyer makes payment through the marketplace. The platform then withholds Article 22 income tax from the seller’s income, issues transaction receipts, remits the collected tax to the state treasury, and files a monthly unified tax return.
The policy does not apply to all businesses. Article 22 income tax collection applies exclusively to online merchants generating over IDR 500 million in annual gross turnover.
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
