E-Commerce Tax on Online Merchants Postponed for Two Months

The Indonesian government has officially postponed the collection of income tax on e-commerce transactions. The delay will last for two months, until November. “It is temporarily postponed for two months, until November,” said Finance Minister Purbaya Yudhi Sadewa during a press conference on the 2027 State Budget Plan and Financial Note in Jakarta on Friday (14/8/2026). The government will next evaluate the condition of the public. If circumstances allow, the policy will be implemented. “We will evaluate the public’s condition first; if it is possible, we will proceed, and if our analysis suggests it is not yet strong enough, we will postpone it again,” he explained. The collection of Income Tax Article 22, which would levy a tax on online merchants’ income, was originally scheduled to take effect on 1 August 2026. The Ministry of Finance announced the postponement shortly thereafter. The Directorate General of Taxes stated that the delay is intended to protect public purchasing power while economic conditions remain a concern for the government. The Director General of Taxes’ decree regarding the appointment of marketplaces as collectors of Income Tax Article 22 will be revoked and reissued. “This postponement does not change the substance of the policy, but merely delays its implementation. This announcement should be widely disseminated,” the Directorate General of Taxes wrote in its statement. Meanwhile, e-commerce platforms such as Tokopedia and Shopee have announced that taxes already collected from online merchants will be refunded.