Indonesia’s Directorate General of Taxes (DGT) said it will start collecting Article 22 income tax from domestic merchants selling through marketplaces on November 1 2026, with the rollout depending on each platform’s readiness.

Under Finance Ministry Regulation No. 37 of 2025, designated marketplaces will withhold and remit the tax on behalf of domestic merchants, replacing the previous system in which merchants paid it themselves.

The appointed platforms are Tokopedia, Shopee, Lazada, and Blibli.

The policy was originally due to take effect on August 1, 2026 but was later postponed until October 31.

Directorate General of Taxes chief Bimo Wijayanto said the delay was made under former Finance Minister Purbaya Yudhi Sadewa to take account of household purchasing power and broader economic conditions.

🔗 Source: Kompas.com

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