The Indonesian government has once again postponed the implementation of Article 22 Income Tax (PPh Pasal 22) collection for online sellers on e-commerce platforms. The policy, which was initially scheduled to take effect on August 1, 2026, has been postponed as the government continues to consider economic conditions and consumer purchasing power.

E-Commerce Tax Collection Postponed

Indonesia’s Finance Minister Purbaya Yudhi Sadewa stated that the collection of Article 22 Income Tax from online sellers may only be implemented next year, provided that economic conditions have improved.

Purbaya emphasized that the government will proceed with the policy once Indonesia’s economic conditions are considered sufficiently supportive.

The tax collection policy was previously regulated under Minister of Finance Regulation (PMK) No. 37 of 2025. However, its implementation has been postponed several times because the government considered Indonesia’s economic growth to be not yet strong enough.

Four Marketplaces Had Previously Been Appointed

Before the policy was postponed, the Directorate General of Taxes (DJP) had appointed four e-commerce marketplaces to collect Article 22 Income Tax from domestic sellers.

The four marketplaces are:

• Tokopedia
• Shopee
• Lazada
• Blibli

Following the postponement, these appointments will be cancelled and reissued when the tax collection policy is eventually implemented.

What About Tax That Has Already Been Collected?

The postponement also affects Article 22 Income Tax that had already been collected by marketplaces based on the previous appointments.

Any Article 22 Income Tax that has already been collected from domestic sellers will be returned by the marketplace to the respective domestic sellers.

When Will the E-Commerce Tax Take Effect?

For now, the collection of Article 22 Income Tax from online sellers has been postponed until economic conditions are considered to have improved. The government may reconsider implementing the policy next year, depending on economic developments.

In other words, online sellers on e-commerce platforms will not face the implementation of Article 22 Income Tax collection according to the original August 1, 2026 schedule.Conclusion:
The e-commerce tax will not be collected in August 2026 as originally planned. The government has decided to postpone its implementation and will reconsider the policy once economic conditions and consumer purchasing power are considered stronger.