E-commerce Tax Deferred Until 2027, Purbaya: When the Economy Improves

Jakarta, CNBC Indonesia - Finance Minister Purbaya Yudhi Sadewa has confirmed that the policy designating e-commerce platforms to collect Income Tax (PPh) Article 22 from online traders has been deferred until next year. The policy was originally scheduled to take effect on 1 August 2026. However, the tax collection was postponed on 5 August 2025.

The tax collection rules are set out in Minister of Finance Regulation (PMK) Number 37 of 2025 and have been postponed several times by Purbaya on the grounds that the Indonesian economy has not yet been able to grow quickly.

Purbaya also stressed that he will implement the tax collection once the economy has improved.

“Perhaps next year, if the economy has improved somewhat,” he said when met at the DPR Building on Tuesday (18/8/2026).

In a circular, the Directorate General of Taxes emphasised that the deferral of the implementation date was carried out as an effort to maintain public purchasing power amid economic conditions that remain a concern for the government.

In connection with the deferral, the Director General of Taxes’ decision regarding the appointment of marketplaces as collectors of PPh Article 22 that has been issued will be revoked and a new appointment will be made.

PPh Article 22 that has been collected by marketplaces from domestic traders in connection with the previously issued appointment will be returned by the marketplaces to the domestic traders.

As is known, the Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has appointed four marketplaces to begin collecting income tax from online traders, namely Tokopedia, Shopee, Lazada, and Blibli. As a result of this deferral, the four marketplaces must return the taxes that have already been collected.