Tax Planning
Navigating Indonesia’s Tax Policies for Marketplace & Natural Disaster Relief in 2026
Indonesia has delayed the implementation of income tax collection from marketplaces and introduced admin relief for the tax impact of natural disasters in Nusa Tenggara Timur.
By NomadicTax Research Team • 5-8 min read • September 14, 2026
## 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](https://pajak.go.id/index.php/id/pengumuman/penundaan-waktu-pemberlakuan-ketentuan-pemungutan-pph-pasal-22-oleh-marketplace?utm_source=openai))
## 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](https://pajak.go.id/id/peraturan/kebijakan-administrasi-perpajakan-sehubungan-dengan-bencana-alam-di-wilayah-provinsi-nusa?utm_source=openai))
- 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.