The Directorate General of Taxes (DGT) has confirmed that the collection of Article 22 income tax (Pajak Penghasilan/PPh) from domestic traders selling through marketplaces will take effect on Oct. 1, 2026. The tax rate and collection mechanism are stipulated under Finance Minister Regulation (Peraturan Menteri Keuangan/PMK) No. 37 of 2025.
The government had previously granted an adjustment period for the collection of Article 22 income tax through marketplaces until Oct. 31, 2026, taking into account economic conditions and implementation readiness. Following an evaluation of the systems and administrative readiness of marketplace operators, the government decided to begin the collection on Oct. 1, 2026.
“We will continue to ensure that the implementation runs smoothly while providing certainty and convenience for traders,” Bimo said in a written statement cited Friday (Oct. 2, 2026).
Under the regulation, government-appointed marketplaces are required to collect Article 22 income tax at a rate of 0.5% of a trader’s gross turnover. The tax base excludes value-added tax (VAT) and luxury goods sales tax (pajak penjualan atas barang mewah/PPnBM). The tax is collected when transactions are completed through the marketplace platform.
The tax collected can be credited against tax payable for the current tax year or treated as payment of final income tax, in accordance with prevailing tax regulations. The provision does not apply to individual taxpayers with annual turnover of up to Rp500 million, provided they have submitted a statement letter in accordance with the prescribed procedures.
The DGT has urged traders to ensure that their tax information and required documents are available. The documents must be submitted through the mechanisms provided by each marketplace.
Several electronic commerce operators appointed as tax collectors include PT Shopee International Indonesia, PT Global Digital Niaga Tbk (Blibli), PT Tokopedia, and PT Ecart Webportal Indonesia (Lazada).
Bimo stressed that the implementation of the mechanism does not introduce a new type of tax. Instead, it is a collection mechanism for income tax that has already been stipulated under existing tax regulations.
“The DGT and marketplace operators are working to ensure that the collection process is simple, orderly, and provides certainty for traders,” he said.
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