DJP Guarantees Marketplace Tax Collection Does Not Harm UMKM Actors

Rupiah (Photo: between)

JAKARTA - The Directorate General of Taxes (DJP) of the Ministry of Finance has confirmed that the implementation of the collection of Income Tax (PPh) Article 22 at 0.5 percent by the marketplace will not eliminate the taxpayer's right to deposit taxes that have been paid.

Taxes collected through the digital platform can still be taken into account as tax credits when reporting the Annual Notification Letter (SPT).

Director of Extension, Services, and Public Relations of the DJP, Inge Diana Rismawanti, explained that this policy only changes the mechanism for collecting taxes and does not add a tax burden for business actors who sell online.

According to Inge, the PPh Pasal 22 collected by the marketplace will be recorded as tax payments belonging to the taxpayer, so that the amount of tax that has been deducted can be used to reduce the tax liability that still has to be paid when reporting the Annual Income Tax Return.

"It doesn't mean that just take what the platform pays will be returned to the entrepreneur, so that when the entrepreneur makes his SPT, it can be credited," he said at the UMKM Insight event, quoted Thursday, June 25.

He explained that the tax credit system allows the value of the tax that has been collected by the marketplace to be a deduction from the total tax due at the end of the tax year. "This means that it can be a tax deduction that must be paid by the private entrepreneur," he said.

In addition, the DJP reiterated that individual business actors with a turnover of up to IDR 500 million per year are still exempt from the 0.5 percent tax collection, so that marketplaces are not allowed to deduct taxes from sellers who are still below the turnover limit.

DJP also ensures that this policy is not a new type of tax for digital business actors because the tax obligation on income has actually been in effect for a long time, both for transactions carried out directly and through various digital platforms.

According to Inge, all income obtained by taxpayers from various sales channels, including marketplaces, social media, to live broadcasts (live commerce), must be combined as the basis for calculating income which is then taxed in accordance with applicable regulations.

"Wherever they make transactions, whether directly, through platforms, or through TikTok Live or other forms, they must be combined, added up, and then that is their income, so that the tax is paid according to the income obtained," he said.

For information, the government has issued Minister of Finance Regulation (PMK) Number 37 of 2025 which appoints trading organizers through electronic systems (PMSE) or marketplaces as collectors of Income Tax Article 22 at 0.5 percent of the gross turnover of domestic traders.

In the regulation, private traders with a maximum annual turnover of Rp500 million are still exempt from paying taxes, as long as they have submitted a turnover statement to the marketplace they use.