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All Journal Dinasti Accounting Review
Muhamad Wisnu Kusumawiguna
Universitas Narotama, Surabaya, Indonesia
Economics, Econometrics & Finance

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Postponement of Article 22 Income Tax Collection by Marketplaces: MSME Protection or a Lost Opportunity for State Revenue? Muhamad Wisnu Kusumawiguna; Habib Adjie
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3790

Abstract

This study examines the legal and fiscal implications of the Directorate General of Taxes' decision of 5 August 2026 to postpone marketplace collection of Article 22 Income Tax under Minister of Finance Regulation Number 37 of 2025 until 31 October 2026, with collection beginning on 1 November 2026. Using normative legal research with statutory, conceptual, and policy approaches, the study assesses whether the delay primarily protects micro, small, and medium enterprises or sacrifices state revenue. The postponement is defensible as a temporary transition measure to reduce implementation errors, protect liquidity, and preserve purchasing power, but it creates no new tax exemption because merchants' underlying obligations remain governed by the Income Tax Law and Government Regulation Number 20 of 2026. Potential fiscal loss therefore cannot be measured simply as 0.5 percent of marketplace turnover. The more relevant cost is delayed third-party collection, weaker transaction visibility, postponed data matching, and continued non-compliance under self-assessment. A balanced policy should adopt a data-first, collection-later transition, automate the 500 million rupiah individual exemption, integrate cross-platform turnover data, and ensure clear re-designation and implementation procedures before 1 November 2026.
Co-Authors Habib Adjie