# Indonesia e-commerce income tax postponement

> Live situation record from CLSTR: https://clstr.news/situations/indonesia-e-commerce-income-tax-postponement
> Updated: 2026-08-09T05:37:16.000Z. Sources: 13. Developments: 2.

The Indonesian government has postponed the implementation of the Article 22 Income Tax (PPh 22) for e-commerce marketplace transactions. Originally scheduled to begin on August 1, 2026, the 0.5% tax levy is now set to take effect on November 1, 2026.

Finance Minister Purbaya Yudhi Sadewa cited the need to preserve public purchasing power following a slowdown in national economic growth, which dropped from 5.61% in the first quarter of 2026 to 5.29% in the second quarter. 

As part of this delay, the Directorate General of Taxes is canceling the previous appointments of Tokopedia, Shopee, Lazada, and Blibli as tax collectors, with new appointments to be re-issued later. Platforms that have already withheld tax from domestic sellers are required to issue refunds. Shopee and Tokopedia have indicated they will process these refunds to merchant accounts through September 2026.

## Timeline

### 2026-08-09: Indonesia postpones marketplace income tax collection

Indonesia has postponed the 0.5% Article 22 Income Tax collection for marketplace merchants until November 1, 2026, citing economic growth and purchasing power concerns.

4 sources. https://clstr.news/cluster/indonesia-postpones-marketplace-income-tax-collection

### 2026-08-05: Indonesia Delays Marketplace Income Tax to November 2026

Indonesia’s tax authority delayed the PPh 22 marketplace tax to 1 Nov 2026 to protect buying power; the four appointed e‑commerce platforms will have their roles re‑issued and refunds will be given for tax‑paid

11 sources. https://clstr.news/cluster/indonesia-delays-ecommerce-tax-prompting-shift-to-socialcommerce-platforms

---
Cite as: Indonesia e-commerce income tax postponement. CLSTR, https://clstr.news/situations/indonesia-e-commerce-income-tax-postponement