All E-commerce Platforms to Become PPh Article 22 Collectors, Says Purbaya: It Will Be Gradual

Finance Minister Purbaya Yudhi Sadewa has stated that the government will gradually appoint more e-commerce companies, or marketplaces, as collectors of Income Tax (PPh) Article 22 on sales transactions conducted on electronic trading platforms. Currently, the Directorate General of Taxes has only appointed four e-commerce companies—Tokopedia, Blibli, Shopee, and Lazada—to collect PPh Article 22 on transactions through their platforms. “There will be additions. Eventually, all of them will be included, but it will be done in stages,” Purbaya said at the Parliament Complex in Senayan, Jakarta, on Thursday, 2 July 2026. The collection of PPh Article 22 via e-commerce will take effect on 1 August 2026. Under the policy, marketplaces will collect PPh Article 22 at a rate of 0.5 percent of the seller’s gross turnover. In the mechanism, the consumer makes a payment through the marketplace. The marketplace then collects PPh Article 22 on the seller’s income, issues a withholding receipt, deposits the tax to the state treasury, and reports it through the Unified Periodic Tax Return. However, the tax collection only applies to sellers with an annual turnover or gross revenue exceeding Rp500 million. Previously, Director General of Taxes Bimo Wijayanto stressed that the marketplace tax policy is not a new tax, but a change in the collection mechanism to align with developments in the digital economy. He explained that Minister of Finance Regulation Number 37 of 2025 only alters the tax payment mechanism, shifting it from self-assessment by the seller to withholding by the government-appointed marketplace. “So, this is not a new tax. It is income tax on business activities conducted through marketplaces. Once again, what has changed is only the mechanism, from being self-paid by domestic traders to being collected by the appointed marketplace,” he said.