On 5 August 2026, the Directorate General of Taxes announced the postponement of the implementation of Article 22 income tax (PPh Pasal 22) collection obligations for electronic marketplace operators, originally mandated under PMK-59/2022 and scheduled for enforcement from July 2026. The deferral responds to industry feedback regarding system readiness, compliance complexity for millions of micro, small, and medium enterprises (MSMEs) selling via platforms, and integration challenges with the new CoreTax administration system. Article 22 requires marketplaces to collect 0.5% of gross transaction value from sellers as a prepaid income tax credit. The postponement is indefinite pending further regulatory harmonization, with the DJP committing to issue a revised implementation roadmap following stakeholder consultations. This marks the second delay since the rule’s inception, reflecting the government’s calibrated approach to digital economy taxation.
Key Takeaways
- Indefinite Postponement with Consultation Commitment: The collection obligation is suspended until a new effective date is announced. The DJP will conduct structured consultations with marketplace operators, seller associations, and tax advisors to redesign the mechanism, focusing on simplifying compliance for MSMEs and ensuring CoreTax system compatibility.
- Impact on Marketplace Operators and Sellers: Marketplaces (e.g., Tokopedia, Shopee, Bukalapak, TikTok Shop) are relieved from immediate system builds for tax calculation, invoicing, and remittance. Sellers, particularly unregistered MSMEs, avoid immediate cash flow impacts. However, the underlying tax liability for sellers remains; the postponement only defers the collection mechanism, not the tax obligation itself.
- Policy Context and Future Outlook: The delay signals regulatory pragmatism amid Indonesia’s broader tax digitalization push. A revised PMK is expected by Q4 2026, potentially introducing tiered thresholds (e.g., exempting sellers below IDR 4.8 billion annual turnover), simplified deemed-profit schemes, and API-based integration with CoreTax. Marketplaces should use this window to enhance seller tax education and build configurable tax engines.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement