Marketplace Tax Delayed to Maintain Purchasing Power, Effective November 1, 2026

JAKARTA - The Directorate General of Taxes (DJP) of the Ministry of Finance has officially postponed the implementation of the policy of collecting Income Tax (PPh) Article 22 by the marketplace until October 31, 2026.

This delay was announced through Announcement Number PENG-46/PJ.09/2026 which was published on Wednesday, August 5, 2026.

In the announcement, the DJP emphasized that the collection of PPh Article 22 based on the applicable provisions will be effective starting November 1, 2026.

"The collection of Income Tax Article 22 based on the provisions will take effect on November 1, 2026," wrote the DJP announcement document.

This policy is related to the implementation of the Minister of Finance Regulation (PMK) Number 37 of 2025 concerning the appointment of other parties as collectors of income tax on domestic traders who transact through Electronic Trading System (PMSE).

According to the DJP, the delay was carried out as a government measure to maintain people's purchasing power in the midst of an economic condition that is still a concern.

In line with the decision, the DJP will also cancel the appointment of the marketplace as a collector of PPh Pasal 22 which had previously been issued. After the grace period expires, the government will reissue the appointment decision.

DJP also ensures that the taxes that have been collected by the marketplace since the appointment was enforced will be returned to each trader through the related marketplace.

Even though the implementation schedule has been postponed, the government has confirmed that the substance of the policy for collecting Income Tax Article 22 through the marketplace has not changed.

Previously, Minister of Finance Purbaya Yudhi Sadewa decided to postpone the implementation of the tax for transactions on the marketplace which had previously been implemented on August 1, 2026.

According to Purbaya, the decision was made by considering the purchasing power of the community, which was considered not fully recovered and the delay would be officially stated through the Minister of Finance Regulation (PMK).

"Online taxes may be postponed, it doesn't (become) this August," said Purbaya in a Media Briefing, Wednesday, August 5.

He explained that the marketplace tax policy would be reapplied when the national economic conditions showed a stronger improvement.

"I always say (the application) that if the purchasing power of the economy has improved," he said.

Regarding the marketplace that has already collected taxes, Purbaya ensured that the government would prepare a return or settlement mechanism.

"There must be a mechanism to bring it back," he said.

However, Purbaya has not detailed when the policy delay will take place.

He added that the economic growth in the second quarter of 2026 of 5.29 percent was still not strong enough to be the basis for the implementation of the policy and the government wanted a higher economic growth before the marketplace tax was reintroduced.

"It's not just the GDP figure that we see, other variables such as consumer confidence, what kind of retail purchases we see later, but we will later make a PMK for the youth," he said.