Canceled to Implement This Year, DGT Delays Appointment of Marketplaces as Tax Collectors

Tuesday, 26 September 2023

Canceled to Implement This Year, DGT Delays Appointment of Marketplaces as Tax Collectors

JAKARTA. The Directorate General of Taxes (DGT) has postponed the implementation of the plan to appoint marketplaces as tax collectors, which was originally to take effect in 2023.

In fact, the DGT has actually conducted a trial of tax collection by the marketplace, for the purpose of procurement of goods by the government.

Quoting, this policy plan still needs to be discussed with stakeholders and business actors. However, the government has not been able to confirm the implementation time.

Apart from the fact that it still needs to be discussed, this policy also requires adjustments to the system used by business actors and other stakeholders.

Read: Fintech & Online Loans are the New Targets for Government Taxation

For information, in the Law on Harmonization of Tax Regulations (HPP Law), the government has actually regulated tax collection by the marketplace generally.

In the regulation, specifically in Article 32a, it is stated that the marketplace can collect Value Added Tax (VAT) and Income Tax payable arising in transactions between buyers and online shop owners in each marketplace.

The appointment of VAT and Income Tax collection and remittance by other parties will be carried out by the Minister of Finance.

What is meant by other parties includes all parties directly involved or facilitating transactions between the transacting parties, one of which is the marketplace. (ASP/KEN)


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