Jakarta, CNBC Indonesia \u2013 Four e-commerce platforms, Shopee,\nTokopedia, Lazada and Blibli, are scheduled to begin collecting income\ntax (PPh) from online sellers on 1 November 2026. The policy will take\neffect after the government postponed its implementation several\ntimes.<\/p>\n
Bimo Wijayanto, director-general of taxes at the Ministry of Finance,\nconfirmed that the policy would begin after the postponement period ends\non 31 October 2026.<\/p>\n
\u201cThe marketplace measure has been postponed until 31 October. God\nwilling, we will implement it from 1 November, in line with the\nplatforms\u2019 readiness,\u201d Bimo said recently, as quoted on Saturday (10\nOctober 2026).<\/p>\n
Bimo said implementation would follow the provisions and\nannouncements previously issued by the government. He also confirmed\nthat all four e-commerce platforms had prepared their systems to collect\nthe tax, and that trials had proceeded smoothly.<\/p>\n
The collection of income tax from online sellers is governed by\nFinance Minister Regulation (PMK) No.\u00a037 of 2025, concerning the\nappointment of third parties to collect tax on the income of domestic\ntraders conducting business through electronic systems (PMSE). The\ngovernment had initially planned to introduce the policy in 2026,\nappointing the four marketplaces as tax collectors from 1 July 2026.<\/p>\n
However, implementation was delayed following the replacement of\nFinance Minister Sri Mulyani Indrawati by Purbaya Yudhi Sadewa. Purbaya\ndecided to defer the measure, taking economic conditions into account,\nparticularly efforts to protect consumers\u2019 purchasing power.<\/p>\n
\u201cThe bottleneck was that Minister Purbaya decided to postpone it for\nthe time being, to assess readiness,\u201d Bimo said on an earlier\noccasion.<\/p>\n
The Directorate General of Taxes (DJP) subsequently issued\nAnnouncement No.\u00a0PENG-46\/PJ.09\/2026 on 5 August 2026, setting the\npostponement of Article 22 income-tax collection until 31 October 2026.\nTax collection through marketplaces is therefore scheduled to start on 1\nNovember 2026.<\/p>\n
Under the regulation, government-appointed marketplaces will collect\nArticle 22 income tax at 0.5% of sellers\u2019 transaction turnover.\nValue-added tax (VAT) and luxury goods sales tax (PPnBM) are excluded\nfrom the calculation base.<\/p>\n
The government has stressed that the policy does not introduce a new\ntype of tax. It changes only the collection mechanism: sellers\npreviously paid the tax themselves, whereas e-commerce platforms will\nnow collect it.<\/p>\n
Marketplaces will be required to transfer the tax collected to the\nstate treasury, report it to the DJP and provide sellers with electronic\nproof of collection. Individual traders whose annual business turnover\ndoes not exceed Rp500 million are exempt from Article 22 income-tax\ncollection through marketplaces.<\/p>\n
To qualify for the exemption, sellers must submit a declaration of\ntheir business turnover to the platform on which they sell. The Rp500\nmillion threshold is calculated across all of a trader\u2019s business\nactivities, including sales through other platforms and businesses\noutside marketplaces.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/four-e-commerce-platforms-to-begin-collecting-tax-on-1-november-1791604225", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }