SUARA NEGERI | JAKARTA — The government plans to impose Article 22 Income Tax (PPh) on online merchants this year.
Finance Minister Purbaya Yudhi Sadewa stated that his office is open to the possibility this year, but the policy depends on the strength of national economic growth.
"We'll see what our economic growth is like. If it grows by more than 6 percent in the second quarter of 2026, then we'll impose it. If not, then no," Purbaya said after a press conference with the Financial System Stability Committee (KSSK) at the Ministry of Finance in Jakarta on Tuesday (January 27).
Purbaya did not deny the potential for imposing a tax on marketplaces this year. However, he emphasized the importance of public preparedness to ensure the policy does not depress the economy.
"I'll see if the economy is strong enough. What's important is whether the public is ready or not, whether they can handle the tax increase. If it suddenly crashes because the economy isn't growing fast enough and they still don't have money, why would we impose it?" Purbaya said.
Previously, Director General of Taxes Bimo Wijayanto stated that the government is targeting domestic digital platforms to be required to collect taxes by 2026, adapting to the conditions of their merchants.
"Hopefully, in 2026, we will also require domestic digital platforms to collect taxes in accordance with the conditions of merchants on digital platforms," Bimo explained.
He explained that the shift in economic structure from a conventional model to a digital economy requires adaptation in tax business processes to be more responsive to change.
"We are also very aware of the shift in economic structure from a conventional to a digital economy. We have also had many discussions with colleagues about how disruption in digital media has forced them to change the way they do business. So, we must also change the way we conduct our business processes," he said.
For your information, the government has issued Minister of Finance Regulation (PMK) Number 37 of 2025, which was promulgated on July 14, 2025.
This regulation requires digital platform operators, including marketplaces, to collect Article 22 Income Tax of 0.5 percent of the turnover of sellers conducting online transactions.
However, to date, this provision has not been implemented, and the appointment of marketplaces as tax collectors has not been determined, as the domestic economy is still considered to be weak. (bos)
