E-Commerce Tax Implementation Likely to Be Postponed Again, Minister Purbaya Explains Why

Finance Minister Purbaya Yudhi Sadewa has said there is a possibility that his ministry will again postpone the implementation of Income Tax (PPh) Article 22 collection on transactions on marketplace or e-commerce platforms.

He explained that the implementation of this type of tax will first take into account the condition of the national economy and the purchasing power of the public.

“My priority is to postpone it first. We will see what the situation is like, the condition of our economy and our society. If it could be postponed before, then later if the situation is bad we can postpone it again. But for now, it is postponed until October,” said Purbaya at the Ministry of Finance, Jakarta, Wednesday, 12 August 2026.

The e-commerce tax collection was originally scheduled to take effect on 1 August 2026. However, on 5 August 2026, Purbaya announced that the government was delaying the implementation of the policy.

According to him, the government’s decision to postpone the implementation of the e-commerce tax aims to give the public time to increase their income capacity, so that they have sufficient capital to shop.

Currently, according to him, national economic growth is showing relatively stable development at a level of 5.29 percent year-on-year (yoy) in the second quarter of 2026. Purbaya emphasised that he will push economic growth to a level of 6 percent (yoy) by the end of the year.

It is known that previously the Directorate General of Taxes (DJP) of the Ministry of Finance stated that Income Tax (PPh) Article 22 that had been collected by e-commerce platforms from Domestic Merchants, in connection with the appointment that had been previously issued, would be returned by the marketplace to the Domestic Merchants.

The implementation of Minister of Finance Regulation (PMK) Number 37 of 2025 as the legal umbrella governing the e-commerce tax collection discourse has been postponed until 31 October 2026. The collection of PPh Article 22 based on these provisions will take effect on 1 November 2026.

Accordingly, 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.