{
    "success": true,
    "data": {
        "id": 1661330,
        "msgid": "get-ready-online-shops-to-be-subject-to-pph-22-tax-in-mid-2026-1775606626",
        "date": "2026-04-07 15:58:36",
        "title": "Get Ready! Online Shops to Be Subject to PPh 22 Tax in Mid-2026",
        "author": "",
        "source": "DETIK_JOGJA",
        "tags": "",
        "topic": "Regulation",
        "summary": "Finance Minister Purbaya Yudhi Sadewa has announced that domestic e-commerce platforms will be designated as tax collectors for a 0.5% PPh Article 22 tax on sales transactions by merchants, potentially starting in the second quarter of 2026 if economic conditions remain positive. This policy, outlined in Ministerial Regulation No. 37 of 2025, aims to create a fairer competitive environment between online and offline traders, particularly in response to complaints about cheap Chinese imports flooding e-commerce markets. Small individual traders with annual turnover up to Rp500 million are exempt, provided they submit a declaration to the platform.",
        "content": "<p>Finance Minister Purbaya Yudhi Sadewa is reportedly set to appoint\ndomestic e-commerce platforms as tax collectors for sales transactions\nof goods by merchants selling on their platforms. The policy will be\nimplemented if the economy grows positively in the second quarter of\n2026. \u201cIf the second quarter is still good (for the economy), we will\nconsider (implementation) to also create fairer competition between\nonline and offline, of course with clear analysis from the data we\nhave,\u201d Purbaya said during a working meeting with Commission XI of the\nHouse of Representatives on Monday (6\/4\/2026). Purbaya stated that the\npolicy was initially planned for 2025 but was postponed due to unstable\neconomic conditions in Indonesia. According to him, the improving\neconomic situation is encouraging the government to revive the plan.\n\u201cActually, the Directorate General of Taxes already had a plan to impose\ntaxes on online transactions, but at that time the economy was still\nsomewhat disrupted, so we haven\u2019t implemented it. Now it\u2019s quite good,\u201d\nhe said. According to Purbaya, the policy plan is a response to\ncomplaints from offline traders about goods from China flooding the\ne-commerce market. Therefore, the government has set regulations\nrequiring digital platform operators such as marketplaces to collect\nincome tax (PPh) under Article 22 at 0.5% of the sellers\u2019 turnover from\nonline transactions. This provision is contained in Ministerial\nRegulation (PMK) No.\u00a037 of 2025. The parties subject to this tax are\ndomestic businesses selling through e-commerce. Marketplaces and certain\nforeign platforms will be designated by the Directorate General of Taxes\n(DJP) as tax collectors. Referring to Article 8 of the regulation, the\nPPh 22 collection rate is 0.5% of the gross circulation received or\nobtained by domestic traders listed in the invoice documents, excluding\nValue Added Tax (PPN) and Luxury Goods Sales Tax (PPnBM). Meanwhile,\nunder Article 6 paragraph (2), individual traders (OP) with annual\nturnover up to Rp500 million are not subject to collection, provided\nthey submit a turnover declaration letter to the marketplace. If\nturnover exceeds Rp500 million in the current year, they must also\nreport it via a declaration letter to the marketplace platform.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/get-ready-online-shops-to-be-subject-to-pph-22-tax-in-mid-2026-1775606626",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}