TEMPO.CO, Jakarta - The Directorate General of Taxation at Indonesia's Ministry of Finance is providing a one-month transition period to four marketplace entities designated as collectors of Article 22 Income Tax (PPh 22). The adjustment period is given so that companies can prepare their systems before commencing tax collection from sellers. Thus, effective tax collection through the marketplace will begin on August 1, 2026.
The Director General of Taxation, Bimo Wijayanto, stated that the policy is not the imposition of a new tax. "What changes is only the collection mechanism, from the previous self-declaration by domestic traders to being collected by the designated marketplace," said Bimo in a press conference at the Central Office of DJP, South Jakarta, on Wednesday, July 1, 2026.
The stipulation is regulated in Minister of Finance Regulation (PMK) Number 37 of 2025 concerning the Designation of Electronic Trading System (PMSE) Providers as Collectors of PPh 22. Marketplace designation is determined by evaluating system readiness, transaction scale, administrative capacity, and use of escrow account mechanisms, as well as readiness for electronic tax collection and reporting.
Under this program, marketplaces collect a 0.5 percent PPh 22 from sellers' gross turnover outside of the value-added tax (VAT) and luxury-goods sales tax (PPnBM). After the consumer makes a payment, the marketplace collects the tax on the seller's income, deposits it into the state treasury, and reports it through the Unified Periodic Income Tax Return (SPT Masa PPh Unifikasi).
This collection only applies to sellers with an annual turnover exceeding Rp500 million. For example, a seller who completes transactions amounting to Rp2 million through a marketplace will be subject to a 0.5 percent PPh 22, amounting to Rp10,000.
According to Bimo, the collection is not an additional tax because it can be accounted for as a tax credit for taxpayers using the general scheme or become part of the Final Income Tax payment for businesses still using the Final Income Tax for Micro, Small, and Medium Enterprises (MSMEs) scheme. Bimo said the government declares that this change in the collection mechanism aims to improve tax compliance and support fairer governance of the digital economy.
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