Marketplace-Based PPh Pasal 22 Delayed
- A regulation (PMK No. 37/2025) that mandates marketplaces to act as tax collectors under PPh Pasal 22 for goods sold by domestic sellers through e-commerce platforms has been postponed from its previous implementation date; the new effective date is 1 November 2026.
- In the interim: marketplaces must return any PPh Pasal 22 that they have already collected under the prior scheme. (pajak.go.id)
Natural Disaster Relief in Nusa Tenggara Timur (NTT)
- Following bencana alam (natural disaster) in NTT, the Directorate General of Tax issued KEP-185/PJ/2026 (effective 2 September 2026) which offers administrative tax policy relief. (pajak.go.id)
- This includes suspension or adjustment of certain tax obligations, penalties, or deadlines for taxpayers in the affected province to reduce compliance burden and assist in recovery.
Practical Implications & Planning Steps
| Situation | What Businesses/Taxpayers Must Do |
|---|---|
| Marketplace sellers | Be aware that marketplace withholding under Pasal 22 won’t be enforced until Nov 2026. Keep records; coordinate with marketplace platforms for refunds. |
| Companies in NTT | Monitor communications from local tax offices; apply for relief under the disaster policy; ensure deadlines are noted. |
| Tax advisors | Update clients quickly; adjust cash flow forecasts; anticipate refunds or deferred payments. |
Opportunities and Risks
- Cash flow advantage: Delayed Pasal 22 enforcement means short-term liquidity relief for marketplace sellers. However, past collections may require adjustments.
- Compliance risk: Missed deadlines once policies kick in could bring penalties.
- Reputational risk: Platforms or sellers that mishandle refunds may face customer and legal grievances.
Sample Scenario
An e-commerce seller in Jakarta who sells via Shopee Indonesia: previously, marketplace collected PPh Pasal 22; now, with the postponement until 1 November 2026, seller will receive returned amounts. They should prepare to comply from Nov, ensure bookkeeping cleanliness.
A coffee plantation owner in a remote region of NTT directly impacted by floods should check eligibility under KEP-185 for possible penalty waivers or deadline extensions, and retain documentation proving location and damage.
Key Takeaways
- Keep current: these policy shifts were announced in late August/early September 2026.
- Regulatory delays may offer breathing room, but do not assume permanent cancellations.
- In disaster zones, relief is possible—but only when policy criteria are met.
- Strategic forecasting becomes more complex; businesses should keep close tabs on official announcements.