RRI.CO.ID, Jakarta - The implementation of the Article 22 Income Tax (PPh) collection mechanism through marketplaces, set to take effect on August 1, 2026, is seen as a step toward strengthening tax compliance in the digital economy.

However, its success depends on system readiness, educating business actors, and ensuring that micro, small, and medium-sized enterprises (MSMEs) are not burdened.

Indonesian E-Commerce Association (idEA) chairman Budi Primawan said the industry respects the government’s policy as stipulated in Minister of Finance Regulation (PMK) No. 37/2025.

Marketplaces are currently adjusting their systems to ensure tax collection runs smoothly without disrupting trading activities. “Our focus now is ensuring implementation runs smoothly, providing certainty for both marketplaces and sellers, and minimizing operational impacts,” Budi said in a conversation with PRO3 RRI in Jakarta on Thursday, July 1, 2026.

He added that marketplaces have been coordinating with the Directorate General of Taxes since the regulation was announced. During the July transition period, industry players are finalizing system adjustments, testing, and refining business models before the policy takes effect.

In addition to system readiness, marketplaces will support government outreach to help merchants understand the tax collection mechanism and ensure a smooth transition.

A researcher at the Center of Economic and Law Studies (CELIOS), Dyah Ayu, emphasized that the policy is not a new levy but a reinforcement of the digital tax system already regulated under Government Regulation No. 55/2022 and Law No. 7/2021. “This is a way to streamline and strengthen the implementation of the existing tax system,” she said.

According to Ayu, the policy aims to treat online and offline businesses equally, ensuring fairer competition. She cautioned, however, that the government must ensure the readiness of tax data exchange infrastructure to prevent double taxation.

Deputy Speaker of Commission XI of the House of Representatives (DPR RI), Fauzi Amro, stressed the importance of expanding the tax base in the digital sector without burdening MSMEs.

He urged the government to clearly define business categories so MSMEs are not treated like large-scale enterprises and can receive tax support.

Fauzi also highlighted the need to address practices where businesses split operations to remain categorized as MSMEs and avoid tax obligations. Strengthening oversight and data validation, he said, is crucial.

Fauzi added that collaboration between the government, marketplaces, and businesses is essential to improve tax compliance while sustaining digital economic growth. “We must ensure that the implementation of this policy doesn’t prevent small businesses from growing or force them to close down,” he said, as quoted by Antara.

Director General of Taxes, Bimo Wijayanto, previously emphasized that small merchants will not be subject to Article 22 tax collection through marketplaces. Under PMK No. 37/2025, individual merchants with a gross annual turnover of up to IDR 500 million are exempt.

The levy applies only to merchants with turnover exceeding IDR 500 million per year, a provision expected to broaden the tax base without hindering MSME growth. ***