Marketplaces Prepare PPh 22 Collection Despite Delayed

Indonesian marketplace operators are still preparing systems to collect PPh 22 on online sales despite the government’s postponement of the tax‑collector appointment. The comment was made by Budi Primawan, Secretary General of the Indonesian E‑Commerce Association (idEA), on 5 November 2025.

The preparation follows PMK No 37/2025 and Director‑General of Taxation Regulation No PER‑15/PJ/2025, which require integration of tax reporting, additional KYC for sellers, escrow features, and an automated tax dashboard. IdEA identified three main challenges: compliance cost and technology infrastructure, intensive outreach to marketplaces and micro‑SME sellers, and technical clarification on invoices, withholding evidence, and tax liability timing.

Should the regulation take effect, marketplaces will bear system‑development expenses and need dedicated staff, while online sellers will gain tax certainty. IdEA calls for coordinated action among associations, regulators, and industry players to ensure effective implementation.