TEMPO.CO, Jakarta – Indonesia's Directorate General of Taxes (DJP) under the Ministry of Finance said tax collection through online marketplaces will officially take effect on Aug. 1, 2026.
DJP Director General Bimo Wijayanto said the agency had provided a one-month transition period for four appointed marketplace platforms to adjust their systems before collecting taxes from sellers.
The four marketplaces appointed as tax collectors are Tokopedia, Shopee, Lazada, and Blibli.
Not a New Tax
Bimo stressed that the policy does not introduce a new tax, but changes how taxes are collected from online business activities.
"This is not a new tax. It is a tax on income from business activities conducted through marketplaces. What has changed is only the collection mechanism, from previously being paid directly by domestic sellers to being collected by appointed marketplaces," Bimo said during a press conference in Jakarta.
The policy is regulated under Finance Minister Regulation (PMK) No. 37/2025, which appoints electronic commerce providers as collectors of Article 22 Income Tax.
How the Marketplace Tax Works
Bimo said the appointment of marketplaces was based on several factors, including system readiness, transaction volume, administrative capacity, the use of escrow accounts, and the ability of platforms to collect and report taxes electronically.
Under the new mechanism, marketplaces will collect Article 22 Income Tax at a rate of 0.5 percent of sellers' gross turnover, excluding value-added tax (VAT) and luxury goods sales tax.
The process will work as follows: customers make payments through the marketplace, the platform deducts the 0.5 percent income tax from the seller's earnings, issues an invoice, transfers the collected tax to the state treasury, and reports it through the unified monthly income tax return system.
Applies to Sellers Above Rp500 Million Turnover
However, Bimo emphasized that the tax collection only applies to sellers with annual gross turnover exceeding Rp500 million.
"For example, if a seller sells goods worth Rp2 million through a marketplace, the collected Article 22 Income Tax is 0.5 percent multiplied by Rp2 million, which equals Rp10,000. The Rp10,000 tax is not a separate additional tax," Bimo explained.
He reiterated that the policy does not create a new tax burden but only changes the administrative mechanism for tax collection.
"We emphasize that PMK No. 37/2025 is not intended to hinder the digital economy. Instead, it aims to ensure that digital economic growth operates within a healthy, fair, and equal governance framework," Bimo said.
Meanwhile, Indonesian E-Commerce Association Chair Budi Primawan said the association is focusing on ensuring the policy is implemented effectively while providing legal certainty and minimizing operational impacts for marketplaces and sellers.
"We received the appointment letter as tax collectors on July 1, 2026. This means we have one month to adjust systems, test business processes, and communicate with sellers before collection begins on Aug. 1, 2026," Budi said.
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