Four E-commerce Platforms to Begin Collecting Tax on 1 November
Jakarta, CNBC Indonesia – Four e-commerce platforms, Shopee, Tokopedia, Lazada and Blibli, are scheduled to begin collecting income tax (PPh) from online sellers on 1 November 2026. The policy will take effect after the government postponed its implementation several times.
Bimo Wijayanto, director-general of taxes at the Ministry of Finance, confirmed that the policy would begin after the postponement period ends on 31 October 2026.
“The marketplace measure has been postponed until 31 October. God willing, we will implement it from 1 November, in line with the platforms’ readiness,” Bimo said recently, as quoted on Saturday (10 October 2026).
Bimo said implementation would follow the provisions and announcements previously issued by the government. He also confirmed that all four e-commerce platforms had prepared their systems to collect the tax, and that trials had proceeded smoothly.
The collection of income tax from online sellers is governed by Finance Minister Regulation (PMK) No. 37 of 2025, concerning the appointment of third parties to collect tax on the income of domestic traders conducting business through electronic systems (PMSE). The government had initially planned to introduce the policy in 2026, appointing the four marketplaces as tax collectors from 1 July 2026.
However, implementation was delayed following the replacement of Finance Minister Sri Mulyani Indrawati by Purbaya Yudhi Sadewa. Purbaya decided to defer the measure, taking economic conditions into account, particularly efforts to protect consumers’ purchasing power.
“The bottleneck was that Minister Purbaya decided to postpone it for the time being, to assess readiness,” Bimo said on an earlier occasion.
The Directorate General of Taxes (DJP) subsequently issued Announcement No. PENG-46/PJ.09/2026 on 5 August 2026, setting the postponement of Article 22 income-tax collection until 31 October 2026. Tax collection through marketplaces is therefore scheduled to start on 1 November 2026.
Under the regulation, government-appointed marketplaces will collect Article 22 income tax at 0.5% of sellers’ transaction turnover. Value-added tax (VAT) and luxury goods sales tax (PPnBM) are excluded from the calculation base.
The government has stressed that the policy does not introduce a new type of tax. It changes only the collection mechanism: sellers previously paid the tax themselves, whereas e-commerce platforms will now collect it.
Marketplaces will be required to transfer the tax collected to the state treasury, report it to the DJP and provide sellers with electronic proof of collection. Individual traders whose annual business turnover does not exceed Rp500 million are exempt from Article 22 income-tax collection through marketplaces.
To qualify for the exemption, sellers must submit a declaration of their business turnover to the platform on which they sell. The Rp500 million threshold is calculated across all of a trader’s business activities, including sales through other platforms and businesses outside marketplaces.