The implementation of Article 22 Income Tax (PPh 22) collection for marketplace sellers has been officially postponed.

Indonesia’s Minister of Finance, Purbaya Yudhi Sadewa, announced that the implementation of the marketplace tax will not begin in August 2026 as previously planned.

The postponement comes as the government considers the current economic conditions and purchasing power of consumers to be not yet strong enough to support the implementation of the policy.

According to Purbaya, Indonesia’s economic growth of 5.29% in the second quarter of 2026 is still not strong enough. The government wants to see faster economic growth before moving forward with the marketplace tax policy.

What Is Being Delayed?

The postponed policy concerns the collection of Article 22 Income Tax (PPh 22) on transactions made by sellers through online marketplaces.

Under the previously prepared scheme, the Directorate General of Taxes (DGT) appointed four marketplaces to collect PPh 22 at a rate of 0.5% of the seller’s turnover.

The tax collected can subsequently be treated as a tax credit or tax settlement by the seller.

Why Has It Been Postponed?

The government wants to monitor several economic indicators before implementing the policy.

In addition to economic growth, the government is also taking into account consumer purchasing power, consumer confidence, and retail purchasing activity.

The implementation of PPh 22 for marketplace sellers will be reconsidered once economic conditions and consumer purchasing power are considered strong enough.

What Does This Mean for Marketplace Sellers?

For businesses selling through online marketplaces, the postponement means that the planned PPh 22 collection will not take effect as scheduled in August 2026.

However, the postponement does not mean that the policy has been cancelled.

The government will continue to monitor economic conditions before determining when the tax collection will eventually be implemented.

Therefore, online sellers should continue to monitor the latest tax regulations and prepare their tax administration accordingly.

The Bottom Line

The marketplace PPh 22 tax has been postponed, not cancelled.

The government is waiting for economic conditions and consumer purchasing power to strengthen before moving forward with the policy.