Online Trader Tax Collection by E-Commerce Platforms Postponed Until November
The Directorate General of Taxes (DJP) at the Ministry of Finance has officially announced the postponement of income tax collection for online merchants by e-commerce platforms, through announcement letter number PENG-46/PJ.09/2026. This follows a decision by Minister of Finance Purbaya Yudhi Sadewa to cancel the scheme for collecting Income Tax Article 22, which was originally scheduled to begin on 1 August 2026.
The announcement, issued by the DJP’s Director of Extension, Services, and Public Relations, Inge Diana Rismawanti, states that the collection of the final 0.5% Income Tax Article 22 from online traders is deferred until 31 October 2026. The policy, governed by Minister of Finance Regulation Number 37 of 2025 concerning the appointment of other parties as income tax collectors for domestic traders using electronic trading systems, will now come into effect on 1 November 2026.
The DJP emphasised that the postponement aims to maintain public purchasing power amid economic conditions that remain a concern for the government. As a result, the Director General of Taxes’ decree appointing marketplaces as collectors of Income Tax Article 22 will be revoked and reissued. Any tax already collected by marketplaces from domestic traders under the previous appointment will be returned to the traders.
Minister of Finance Purbaya Yudhi Sadewa noted that Indonesia’s economic growth of 5.29% in the second quarter of 2026 did not demonstrate sufficient resilience in the recovery, following a stronger 5.61% growth in the first quarter. He stressed that the final income tax policy for online merchants would be implemented once the economy shows faster growth, supported by indicators such as the consumer confidence index and real sales index. The Directorate General of Taxes had previously appointed four marketplaces—Tokopedia, Shopee, Lazada, and Blibli—to collect the tax under Minister of Finance Regulation Number 37 of 2025, but implementation has been repeatedly delayed due to concerns over the pace of economic growth.