Regarding Online Traders' Tax Charges, DGT: We Take The Big Marketplace First

Online Shopping (Photo: Antara)

JAKARTA - The Directorate General of Taxes (DJP) said the implementation of income tax levies (PPh) 22 from online traders will start from large marketplaces (marketplaces).

"The scheme, we take the big one first, it will widen to the next," said Director of Tax Regulation I Hestu Yoga Saksama quoting Antara.

The gradual appointment is to provide an opportunity for localists to prepare their systems before starting implementing tax levy policies.

However, Yoga ensured that the appointment as an Electronic System Trade Organizer (PPMSE) that will collect taxes from online traders will continue to grow to smaller marketplaces.

"If what is determined is only the big ones, later all of them will move to the small ones, then the big ones will lose," he explained.

DGT also plans to prepare special applications for localists related to the implementation of this policy. Along with that, DGT continues to coordinate with related parties.

We also made a special application for them. When they are ready for implementation, maybe in a month or two we set them up as PMSE collectors," added Yoga.

The criteria for the local market that will be appointed to collect PPh 22 are explained in Article 3 of the Minister of Finance Regulation (PMK) Number 37 of 2025, namely using an eskro account (escrow account) to accommodate income and fulfill one of the following criteria:

has has transaction value with the use of electronic means of providing electronic facilities used for transactions in Indonesia exceeding a certain amount in 12 months; and/or has a traffic number or accessor exceeding a certain amount in 12 months Regarding transaction value limits and/or the number of traffic, will be further determined by the Director General of Taxes who receive delegations from the finance minister.

"Later it will be determined by the Director General of Taxes. The value is approximately the same as for foreign PMSE, namely transactions of Rp600 million a year or Rp50 million per month and is accessed by the public as much as 12,000 a year. We make the same," said Yoga.

He also gave a signal that the marketplace could voluntarily volunteer to be appointed as a collection of PPh 22.

"If there is something that is not that big but wants to be appointed immediately, you can voluntarily submit it to the Director General of Taxes to be appointed as a collection," he said.