Government Delays Online Store Tax, Prepares Refunds for Affected Merchants
The Ministry of Finance has postponed the implementation of a tax on e-commerce transactions, which was originally scheduled to take effect on 1 August 2026. The decision was made because the government believes the national economic conditions and consumer purchasing power are not yet strong enough to support the policy. “We want to grow faster first. When there are indications of real improvement, we will implement it again. Perhaps we will delay it for a few months,” an official stated to reporters at the Ministry of Finance office in Jakarta on Wednesday (5/8/2026).
According to the official, the decision to delay the e-commerce tax was not based solely on gross domestic product (GDP) growth figures. Although the Indonesian economy grew by 5.29 percent in the second quarter of 2026, the government is also considering other indicators. “It is not just the GDP figure. We are looking at other variables, such as consumer confidence and retail sales. We will see how those develop,” he explained.
Meanwhile, some merchants on e-commerce platforms had already been subjected to the tax collection before the postponement was announced. The official confirmed that the government is preparing a mechanism to refund the affected taxpayers. “There will certainly be a mechanism to return the funds,” he pledged. He also noted that a Minister of Finance Regulation (PMK) regarding the postponement is currently being drafted. The official stressed that the suspension of the e-commerce tax policy only applies to domestic activities. For overseas sales, PT Jalin Pembayaran Nusantara continues to operate as the implementer of the Tax Collection System for Foreign Digital Transactions (SPP-TDLN).
Previously, the government had planned to impose an income tax on merchants using the Electronic Trading System (PMSE) or e-commerce starting 1 August. The policy was expected to boost state revenue by up to IDR 24 trillion per year. The Director General of Taxes stated that the potential tax revenue from the digital trade sector has been consistently increasing over the past five years, with previous receipts ranging from IDR 8 trillion to IDR 12 trillion. “Hopefully, with this collection, compliance will improve, and the accuracy of data comparison in our Coretax system will also increase. We expect it could rise by 100 percent, reaching around IDR 16 trillion to IDR 24 trillion per year,” he said during a press conference at his office in South Jakarta on Wednesday (1/7/2026).
On 1 July 2026, the Directorate General of Taxes had appointed four marketplaces as tax collectors: Tokopedia, Shopee, Lazada, and Blibli. The Ministry of Finance granted the appointed platforms a one-month deadline for socialisation and system adjustments. The implementation was a follow-up to Minister of Finance Regulation (PMK) Number 37 of 2025.