Purbaya Signals Possible Further Delay to Marketplace Tax

Finance Minister Purbaya Yudhi Sadewa has opened the possibility of further delaying the collection of Income Tax (PPh) Article 22 on marketplace platform transactions. Speaking to journalists at the Ministry of Finance in Jakarta on Wednesday, Purbaya explained that the implementation would consider the national economic condition and public purchasing power.

The marketplace tax collection was originally scheduled to take effect on 1 August 2026. However, on 5 August 2026, Purbaya announced that the government was postponing the policy. “My priority is to postpone it first. We will see how the situation develops, our economic condition and our people. If we could postpone it before, we can postpone it again if the situation is bad. But for now, it is postponed until October,” Purbaya stated.

According to Purbaya, the government’s decision to delay the implementation of the marketplace tax aims to give the public time to increase their income capacity, so they have sufficient capital to spend. He noted that national economic growth is showing relatively stable development at 5.29 percent year-on-year (yoy) in the second quarter of 2026, and he aims to push growth to 6 percent yoy by the end of the year.

Meanwhile, the Directorate General of Taxes at the Ministry of Finance previously stated that Income Tax Article 22 that has been collected by marketplaces from domestic traders based on previously issued appointments will be returned to the domestic traders by the marketplace. The enforcement of Minister of Finance Regulation Number 37 of 2025, which serves as the legal basis for the marketplace tax collection plan, has been postponed until 31 October 2026. The collection of Income Tax Article 22 under this provision will now commence on 1 November 2026. Consequently, the Director General of Taxes’ decree appointing marketplaces as collectors of Income Tax Article 22 that has been issued will be revoked and reissued.