Four E-commerce Platforms to Begin Tax Collection from 1 November
The Director General of Taxes, Bimo Wijayanto, stated that the collection of income tax (PPh) from online merchants via marketplace platforms will commence on 1 November 2026. This policy had previously been postponed until 31 October 2026 to allow digital platforms time to prepare for its implementation.
“The marketplace implementation was delayed until 31 October. God willing, from 1 November, we will enforce it according to the readiness of the platforms,” he told reporters at the Juanda Building, as reported on Sunday (27/9/2026).
Bimo explained that the reinstatement of this policy refers to regulations established by the government and announcements previously made to the public.
The rules regarding the collection of income tax from online merchants via marketplaces were previously stipulated in Minister of Finance Regulation (PMK) Number 37 of 2025. However, implementation was temporarily delayed following the transition of the Minister of Finance from Sri Mulyani Indrawati to Purbaya Yudhi Sadewa.
Previously, the plan was to launch on 1 July 202<0xC2>6, with four marketplaces—Tokopedia, Shopee, Lazada, and Blibli—beginning to collect income tax from online merchants. However, the then-Finance Minister, Purbaya Yudhi Sadewa, postponed the move to protect public purchasing power.
“The bottleneck occurred because Minister Purbaya decided to temporarily delay it to ensure readiness,” Bimo explained during a recent meeting with journalists at his office.
Bimo confirmed that the four marketplaces have prepared their systems, ensuring they can proceed next month, and noted that system trials have been successful.
Importantly, this scheme does not introduce a new type of tax for online merchants. The government is merely changing the payment mechanism for income tax; whereas previously sellers calculated and deposited it themselves, it will now be collected directly by the marketplaces.
Under the prepared scheme, marketplaces will collect Article 22 Income Tax (PPh Pasal 22) at a rate of 0.5 per cent of the gross turnover or transaction turnover of the seller, excluding Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM).
The marketplaces will then be responsible for remitting these collections to the state treasury, reporting them to the Directorate General of Taxes (DJP), and issuing electronic collection receipts to the merchants.
“This tax is not a new tax. It is a tax on income from business activities conducted through marketplaces. Only the collection mechanism has changed,” Bimo clarified.
On the other hand, not all online sellers will be subject to the Article 22 Income Tax collection. Individual merchants with a maximum annual turnover of Rp500 million will remain exempt from tax deductions via the marketplace. However, these merchants must submit a statement letter regarding their turnover amount to the platform where they sell.
Turnover calculations will be based on the seller’s entire business activities, not just a single shop or marketplace. This means income from multiple platforms and businesses outside of e-commerce will be aggregated to determine if the annual turnover exceeds the Rp500 million threshold.
The postponement until 31 October 2026 provides additional time for marketplaces to adjust their collection and reporting systems. Merchants can also use this period to complete their tax data, turnover records, and necessary documentation to meet the requirements.