Nganjuk, E.Java. The tax authority says it is fully ready to enforce a long-planned e-commerce tax, but the rollout now hinges entirely on Finance Minister Purbaya Yudhi Sadewa’s final approval, leaving the start date in the second quarter uncertain.

The Directorate General of Taxes (DJP) is awaiting technical guidance and a formal sign-off from the minister before implementing the policy, which targets tax collection on transactions conducted via online marketplaces. The measure is slated to take effect in the April–June 2026 window.

DJP Director of Counseling, Services, and Public Relations Inge Diana Rismawanti said the agency is operationally prepared but said the timing rests solely with the minister.

“We at DJP are always ready. Once the minister says start, we will start. But when exactly that will be, we cannot answer yet. We’ll have to wait,” Inge said on the sidelines of a Finance Ministry media gathering in Nganjuk, East Java, as quoted on Friday.

Despite the lack of a confirmed launch date, Inge said the government has conducted extensive consultations with industry players. The regulation, she added, has gone through a “meaningful participation” process involving e-commerce platforms and business associations over the past year.

“We’ve engaged in discussions many times. In fact, when the ministerial regulation was drafted about a year ago, we had already carried out meaningful participation with various associations, e-commerce players, and platforms,” she said.

The legal basis for the policy is outlined in Finance Ministry Regulation (PMK) No. 37/2025, which requires marketplace operators to collect Article 22 income tax (PPh) amounting to 0.5% of gross turnover from domestic merchants selling through their platforms.

Previously, Purbaya said the designation of marketplaces as tax collectors would depend on Indonesia’s economic growth stability in the second quarter of 2026. The government is still assessing the policy’s potential impact to ensure it does not undermine consumer purchasing power or the sustainability of micro, small, and medium enterprises.