The House of Representatives (DPR) has issued an important note regarding the tax collection policy for business entities operating on marketplace platforms. Deputy Chairman of Commission XI of the DPR, Fauzi Amro, emphasized that while expanding the tax base is a logical step toward boosting state revenue, the business sustainability of MSMEs must remain the primary priority.
Fauzi noted that the government's move to appoint marketplace providers as tax collectors is a reasonable step amid rapid economic digitalization. However, he stressed that the technical implementation on the ground must not be counterproductive. According to him, policies designed to strengthen state coffers should not become a stumbling block for the growth of micro, small, and medium enterprises that are currently in a developing phase.
Regarding technical execution, Fauzi urged the Directorate General of Taxes (DGT) to step up public education regarding tax rights and obligations. Given the highly diverse profiles and characteristics of MSMEs, a comprehensive understanding is necessary to prevent misunderstandings or excessive anxiety among business owners during this transition period.
Furthermore, the DPR highlighted the need for more precise segmentation in tax application. Fauzi argued that the government should avoid a one-size-fits-all approach. Clear classification ranging from micro to large-scale businesses must be taken into account so that the tax burden is distributed fairly without crushing the competitiveness of vulnerable small businesses.
For context, the government currently requires several major platforms such as Tokopedia, Shopee, Lazada, and Blibli to withhold Article 22 Income Tax (PPh 22) at a rate of 0.5% from the gross turnover of domestic merchants. This policy applies to marketplace providers that utilize escrow account systems for sales transactions.
