JAKARTA - The Directorate General of Taxes (DJP) of the Ministry of Finance has officially appointed four marketplaces as collectors of Income Tax (PPh) Article 22 on the income of online traders or e-commerce, starting on Wednesday, July 1, 2026.
Director General of Taxes, Bimo Wijayanto, explained that the appointment of the marketplace was made after considering various aspects, such as system readiness, transaction scale, administrative capacity, use of escrow account mechanisms, and platform readiness in collecting, depositing, and reporting taxes electronically.
"Today, we as representatives of the government, the Directorate General of Taxes, appoint 4 marketplaces as collectors of PPh Pasal 22. This step is part of our efforts to continue to update, to continue to build a taxation governance that is fairer, simpler and more in line with the development of digital economy," he said in a press conference, Wednesday, July 1.
The four marketplaces appointed as collectors of PPh Article 22 are Tokopedia, Shopee, Lazada, and Blibli.
The policy is an implementation of the Minister of Finance Regulation (PMK) Number 37 of 2025 which regulates the obligation of marketplace organizers to collect Income Tax Article 22 of 0.5 percent of the gross turnover of domestic traders who transact on their platforms. Meanwhile, the tax provisions for e-commerce traders remain based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP).
Individual taxpayers with a turnover of up to IDR 4.8 billion per year who use the UMKM Final Tax scheme will still receive tax exemption facilities on gross turnover of up to IDR 500 million per year.
Bimo emphasized that PMK Number 37 of 2025 has four main objectives, namely first, changing the tax payment mechanism from the previous one deposited by the trader to be collected directly by the designated marketplace.
He emphasized that this policy is not a new type of tax, but only a change in the collection mechanism for income tax from business activities through marketplaces.
Second, create fairness and ease for business actors. According to him, this policy will create equality between online and offline traders, as well as make it easier for business actors to fulfill their tax obligations.
The new mechanism is also expected to simplify administration, increase tax compliance, and ensure equal tax treatment.
Third, the government continues to provide protection to small business actors, namely private traders with a gross turnover of up to IDR 500 million per year will not be subject to the collection of Income Tax Article 22 by the marketplace, provided that they submit a letter of declaration in accordance with the provisions in PMK Number 37 of 2025.
"This is a very important signal, a signal that we want to convey that we will not burden the public. This policy is not to burden small business actors once again in the circulation of goods up to Rp500 million a year, we do not collect PPH Article 22," he said.
Fourth, the tariffs imposed are relatively low and can be considered as tax credits because the marketplace will collect the 0.5 percent of the gross turnover of domestic traders under Article 22 of the Tax Law, in addition to the Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM). The taxes that have been collected can be credited in the calculation of taxes in the current year.
"This means that this is part of the final PPH payment if the trader's income is subject to final PPH, so this can be said to make it easier when it is calculated again at the end of the year, there is a part that has been collected. So there is no need to sail the part that has been collected as a tax credit," he said.
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