#Income Tax Article 22

Digital Economy Tax Revenue Hits IDR54.71 Trillion as of June 2026

Digital economy tax revenue reached IDR54.71 trillion through June 2026, driven by VAT on digital services, crypto taxes, and fintech.

Jul 23, 2026

Shopee, Tokopedia, Blibli, Lazada to Collect Income Tax

Shopee, Tokopedia, Blibli, and Lazada now collect income tax from online merchants under PMK 37/2025. The policy introduces no new tax.

Jul 8, 2026

Deferral of Tax Refunds: Between Fiscal Stability and Business Pressure

The deferral of tax refunds raises concerns over business liquidity and legal certainty, prompting calls for balanced fiscal policy solutions.

Jul 6, 2026

Income Tax for Shopee and Tokopedia Targeted to Take Effect in July 2026

DGT plans to impose Income Tax Article (ITA) 22 on Shopee, Tokopedia, and other marketplace merchants starting in July 2026.

Jun 30, 2026

Easing Cash Flow Pressure through Certificate of ITA 22 Exemption

ITA 22 withholding mechanism often creates cash flow pressure for companies. An SKB for ITA 22 can serve as a solution to help maintain liquidity. 

Mar 6, 2026

Marketplace Income Tax Rule Put on Hold Over Economic Concerns

Sep 29, 2025

Government Officially Appoints Marketplaces to Collect Income Tax Article 22 from Online Merchants

Government Officially Appoints Marketplaces as Withholders of Income Tax Article (ITA) 22 from Online Merchants with Turnover Above IDR 500 Million. The regulation takes effect on June 14, 2025, and includes specific provisions and exemptions.

Jul 15, 2025

Rising Prices: Pay Attention to the Tax Aspects of Buying and Selling Gold for Maximum Profit

Gold prices have surged to IDR 2 million per gram! Check out the complete guide to the tax on buying and selling gold, including Income Tax Article (ITA) 22 and annual tax return reporting. Make your gold investments more profitable and tax-compliant

Apr 24, 2025

Indonesia Officially Imposes Tax on Crypto Asset Per 1 May 2022

Apr 8, 2022

Great Day HR and MUC Consulting Encourage Businesses to Immediately Take Advantage of Tax Incentives

To encourage economic recovery in the midst of a pandemic that has not yet ended, the government has decided to extend a number of tax incentives, and even add the types. The use of these tax incentives will certainly provide benefits for business actors

Sep 8, 2021

Three Tax Facilities Related to Covid-19 Will Be Discontinued

The provision of incentives must begin to be reduced, as the economy is expected to improve. However, incentives are still needed, but will be given more selectively. 

Sep 4, 2020