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[BUSINESS] · Indonesia · 11 sources

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Indonesia Delays Marketplace Income Tax to November 2026

Indonesia’s Directorate General of Taxes (DJP) announced that the collection of Income Tax Article 22 (PPh 22) on transactions through e‑commerce marketplaces will be postponed until 31 October 2026, with the tax becoming effective on 1 November 2026. The decision, formalised in DJP announcement PENG‑46/PJ.09/2026, follows a directive from Finance Minister Purbaya Yudhi Sadewa.

The postponement is intended to preserve consumer purchasing power amid a slowdown in economic growth. DJP cancelled the earlier appointment of four platforms – Tokopedia, Shopee, Lazada and Blibli – as tax collectors under Ministerial Regulation No 37/2025 and will re‑issue the appointments later. Any PPh 22 already withheld from domestic sellers will be refunded by the platforms.

The e‑commerce industry association idEA confirmed that the four marketplaces have completed technical preparations and will comply with the revised schedule once the government finalises the new implementation date.

Entities

Directorate General of Taxes (DJP) · Direktorat Jenderal Pajak (DJP) · Facebook Marketplace · Indonesia · Nailul Huda · Purbaya Yudhi Sadewa · Shopee · Tokopedia

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