DJP Confirms Marketplace Tax Rules Are

JAKARTA, November 4, 2025 – Hestu Yoga Saksama, Director of Tax Regulations at the Directorate General of Taxes (DJP), stated that the government is not imposing tax on digital‑economy activities, such as marketplace transactions, on a spontaneous or urgent basis. He made the remark during the KomPak: Deep Dive on Digital Economy Taxation forum.

He explained that the taxation framework is already embedded in the Tax Law (UU KUP) and Article 32A of the Fiscal Law (UU HPP), and further detailed in Ministry of Finance Regulation (PMK) No 37/2025, which authorises the finance minister to appoint third parties, including marketplace operators, to withhold, collect, remit and report taxes. Although this authority exists, the appointment of marketplaces as tax collectors has been postponed following the finance minister’s instruction.

The ready‑made regulation allows online sellers to be treated as withholding agents for Article 22 income tax, but its implementation is delayed, giving businesses additional time to adapt their systems. The government affirmed that the tax‑collection scheme will take effect once the appointment is finalized, potentially boosting tax compliance in the digital sector.