Marketplace Appointment as Collection Agents Set for July 2026
JAKARTA, DDTCNews - The government plans to begin appointing marketplace providers as Article 22 Income Tax collection agents next month. This topic is among the reviews covered by national media today, Thursday (18/6/2026).
Director General of Taxes, Bimo Wijayanto, stated that the appointment of marketplace providers as collection agents starting July 2026 is endorsed by the Minister of Finance, Purbaya Yudhi Sadewa, and the House of Representatives. In addition, the regulations required to implement the policies are already in place.
"[Implementation] has been requested for this year, in July, hopefully," he said.
As reported by Harian Kontan and Bisnis Indonesia, Bimo stated that the Directorate General of Taxes (DGT) will meet with industry players before commencing the appointment of marketplace providers as collection agents. This measure is undertaken to ensure the readiness of all parties involved.
Meanwhile, the Indonesian E-Commerce Association (idEA) stated its readiness to comply with the provisions on tax collection applicable to marketplace providers. However, industry players are also awaiting further clarification from the authority on the technical aspects.
"From idEA's perspective, in principle, we and our members will comply with the applicable regulations. We also understand the government's objective of strengthening tax compliance within the digital ecosystem," it stated.
On another note, the government has issued MoF Reg. 37/2025, which requires marketplace providers to collect Article 22 Income Tax at a rate of 0.5% of the gross turnover received by domestic merchants through marketplace platforms. The application of these policies was delayed because the economy was deemed not yet stable.
Article 22 Income Tax collected by marketplace providers may subsequently be claimed by merchants as a tax credit in the current year or as part of the settlement of the final income tax.
Marketplace providers are appointed as Article 22 Income Tax collection agents if they use an escrow account to deposit income and fulfil either of the following criteria:
- the value of transactions involving the utilisation of services in Indonesia exceeds IDR600 million within 12 months or IDR50 million within 1 month; and/or
- the volume of traffic or access in Indonesia exceeds 12,000 within 12 months or 1,000 within 1 month.
Nevertheless, to date, not a single marketplace provider has been appointed by the DGT to collect Article 22 Income Tax.
In addition to this topic, there is a review of the requirements for entrepreneurs trading through marketplace platforms, now required to hold a business identification number (nomor induk berusaha/NIB in Indonesian). There is also a discussion concerning limited liability companies (perseroan terbatas/PT in Indonesian) that need to submit their annual reports promptly.
The following is a full review of tax-related articles.
Supporting a Level Playing Field
Bimo considers that the appointment of marketplace providers as collection agents aims to establish a level playing field between micro, small and medium enterprises (MSMEs) selling offline and those selling online.
He noted that marketplace players, including MSME entrepreneurs, across various online platforms are also ready to embrace the new policies.
"They should be more prepared as well, because in reality, this is about a level playing field, i.e., fairness between those selling offline and those selling online," he said. (Kontan)
Marketplace Merchants Now Required to Hold a NIB
Through the Minister of Trade Regulation (MoT Reg.) 19/2026, the government now requires electronic commerce (e-commerce) entrepreneurs to hold a business identification number (NIB).
Minister of Trade, Budi Santoso, urged entrepreneurs trading through marketplace platforms to obtain a NIB without delay. E-commerce entrepreneurs may obtain a NIB free of charge by registering through the online single submission (OSS) system at oss.go.id.
"With a NIB, entrepreneurs comply with regulations whilst gaining broader access to financing as well as mentorship and partnership programmes in an increasingly competitive digital market," he said. (DDTCNews, Bisnis Indonesia, Antara)
LLCs and LLPs Registered before 22 April 2026 Remain Eligible for Final Income Tax
Taxpayers in the form of limited liability companies (LLCs or perseroan terbatas/PT in Indonesian) and limited partnerships (LLPs or commanditaire vennootschap/CV in Indonesian) may continue to utilise the MSME final income tax scheme at a rate of 0.5% if registered before the issuance of Gov. Reg. 20/2026 on 22 April 2026.
Such LLCs and LLPs may continue to use the MSME final income tax scheme pursuant to Gov. Reg. 55/2022 until the expiry of their permitted usage period. Article 59 paragraph (1) of Gov. Reg. 55/2022 stipulates that LLPs and firms may use the MSME final income tax scheme for a maximum of 4 years from the date of registration, whilst LLCs may do so for a maximum of 3 years from the date of registration.
"Corporate LLCs and LLPs that, pursuant to Gov. Reg. 55/2022, still have a remaining usage period, for example, if the business was registered in 2024 or 2023, may continue to utilise [the MSME final income tax rate] although Gov. Reg. 20/2026 has already been issued," said First Expert Tax Instructor at the DGT's Directorate of Tax Dissemination, Services and Public Relations (P2Humas) Reza Irfandhani. (DDTCNews)
Purbaya on Perceptions that the DGT and DGCE Struggle to Collaborate Due to Silo Mentality
Purbaya affirmed that he is continuously making every effort to reduce silo mentality within the Ministry of Finance (MoF).
With the reduction of the silo mentality, Purbaya continued, the MoF is now able to operate more agilely than it did 2 years ago. For instance, the DGT and the Directorate General of Customs and Excise (DGCE), which were formerly deemed to struggle in collaborating due to the silo mentality, are now able to collaborate effectively.
"Is the MoF already agile? If you had asked 2 years ago, perhaps not. Now I think it is already agile, despite the existence of the silo mentality. We are reducing the silo mentality to the greatest extent. As such, things have changed," he claimed. (DDTCNews)
LLCs Urged to Submit Annual Reports Promptly
The Directorate General of General Legal Administration has once again reminded limited liability companies (LLCs or perseroan terbatas/PT in Indonesian) to submit their annual reports promptly through the legal entity administration system (sistem administrasi badan hukum/SABH in Indonesian).
The annual report must be submitted through the SABH no later than 1 June 2026. Nevertheless, administrative penalties for LLCs that have not yet submitted their reports will only take effect in November 2026.
"Do not wait until penalties are imposed. Submit your company's annual report through the SABH immediately and ensure that your business entity's administration remains orderly pursuant to the applicable provisions," wrote the Directorate General of General Legal Administration on social media. (DDTCNews)
Platform for the Piloting of Financial Reporting Single-Window Being Prepared
The Directorate General of Financial Sector Stability and Development (Direktorat Jenderal Stabilitas dan Pengembangan Sektor Keuangan/DJSPSK in Indonesian) is continuing to prepare the piloting of the financial reporting single window (FRSW) commencing this year.
Director General of Financial Sector Stability and Development Acting Official, Herman Saheruddin, stated that the piloting of the FRSW will involve several companies, whose shares are listed on the Indonesia Stock Exchange (IDX). He noted that the platform and technical regulations for the piloting of the FRSW are being prepared.
"This transformation of the financial reporting ecosystem is being undertaken through the financial reporting single window, or FRSW, for issuers," he remarked. (DDTCNews) (dik)
