Directorate General of Taxes Opens Opportunity for Other Marketplaces as Income Tax Collectors

The Directorate General of Taxes (DJP) at the Ministry of Finance is opening the opportunity to appoint other marketplaces as collectors of Income Tax (PPh) Article 22, provided they meet the requirements set by the government. Currently, the DJP has only appointed four platforms: Tokopedia, Shopee, Lazada, and Blibli.

Director General of Taxes Bimo Wijayanto stated that the appointment of marketplaces will be carried out in stages according to each platform’s readiness. “As things develop, we will consider it,” Bimo said during a press conference at the DJP Head Office in South Jakarta on Wednesday, 1 July 2026.

According to Bimo, the government considers the system maturity level, operational readiness, and the platform’s degree of digitalisation before designating it as a tax collector.

On the same occasion, Expert Staff for Tax Compliance Yon Arsal conveyed that the mechanism for appointing marketplaces refers to the approach previously applied in the appointment of electronic trading system (PMSE) operators as collectors of Value Added Tax (PPN).

The assessment is based on several indicators, including transaction value and user traffic volume. A marketplace may be considered as an Income Tax Article 22 collector if it has a minimum transaction value of Rp 600 million within 12 months or a minimum of 12,000 user visits within the same period. Yon stated that the number of appointed marketplaces will continue to grow as platforms become ready to meet these requirements.

The DJP has confirmed that this policy does not target small traders. Based on Minister of Finance Regulation (PMK) Number 37 of 2025, Income Tax Article 22 is only collected from traders with an annual turnover above Rp 500 million. Individual taxpayers with an annual turnover of up to Rp 500 million are exempt from the collection, provided they submit a statement letter in accordance with the provisions.

The provisions regarding the collection of Income Tax Article 22 through marketplaces are regulated in PMK Number 37 of 2025 concerning the Appointment of Other Parties as Income Tax Collectors and the Procedures for Collection, Deposit, and Reporting of Income Tax Collected by Other Parties on Income Received or Earned by Domestic Traders through Electronic Trading Systems.