E-Commerce Tax Starts 1 July, DJP Confirms System Readiness
The government will begin implementing the Income Tax (PPh) Article 22 collection mechanism through e-commerce platforms on Tuesday (1/7). Ahead of the policy’s implementation, the Directorate General of Taxes (DJP) has confirmed that all system and infrastructure preparations are complete, including intensive coordination with the marketplaces to be appointed as tax collectors.
Director of Counselling, Services, and Public Relations at the DJP, Inge Diana Rismawanti, stated that all systems are ready to be integrated with the marketplace systems. “The DJP is ready to accept connections to the marketplace systems,” she said in Jakarta on Tuesday (30/6).
She also acknowledged that communication with e-commerce platforms has been intensified since last month to ensure smooth policy implementation. One-on-one meetings with each platform have also been conducted as part of the implementation preparations. “We continue to hold discussions with e-commerce platforms, and these have become even more intense since last month. We have also asked them to prepare because the Minister of Finance has announced that this policy will take effect on 1 July,” Inge said.
Nevertheless, Inge noted that her office is still awaiting the issuance of a Director General of Taxes Decree regarding the appointment of marketplaces as Income Tax Article 22 collectors. The DJP is the authority responsible for appointing marketplace providers to collect PPh Article 22 on income earned by online merchants. If there are no changes, the appointment decree will be issued on 1 July 2026, coinciding with the policy’s effective date. “We are still waiting to see if there are any changes. Tomorrow we will inform you whether the appointment decree has been issued or not,” she said.
She stressed that, regardless of the administrative process, all preparations within the DJP are complete. “In terms of readiness, we are ready. From discussions with marketplaces to all facilities and infrastructure at the DJP, everything is prepared,” Inge stated.
Regarding implementing regulations, Inge confirmed that no new technical regulations need to be issued. According to her, the legal basis for the policy’s implementation is already provided through Minister of Finance Regulation (PMK) No. 37 of 2025 concerning the Appointment of Other Parties as Income Tax Collectors and the Procedures for Collection, Deposit, and Reporting of Income Tax Collected by Other Parties on Income Received or Earned by Domestic Merchants through Electronic System Trading Mechanisms. “The PMK is already in place. So we just need to see tomorrow (the implementation),” Inge concluded.
Minister of Finance Purbaya Yudhi Sadewa confirmed that the government will begin appointing e-commerce platforms as Income Tax Article 22 collectors starting in July 2026. According to him, previously, the tax obligations of business actors were carried out independently.