Four Marketplaces Officially Collect Income Tax from Online Merchants Starting Today

The Directorate General of Taxes (DJP) at the Ministry of Finance has officially designated marketplaces as collectors of Income Tax (PPh) Article 22 on the earnings of online shops or e-commerce, effective Wednesday (1/7/2026). Director General of Taxes Bimo Wijayanto stated that the appointment of marketplaces as PPh collectors was made after considering system readiness, transaction scale, and administrative capacity. “Today, 1 July 2026, we have designated four marketplaces as collectors of PPh Article 22 on income received by domestic merchants through the PMSE mechanism,” Bimo said during a press conference on Wednesday (1/7/2026). The marketplaces appointed as PPh Article 22 collectors are Tokopedia, Shopee, Lazada, and Blibli. “We have designated four marketplaces as collectors of this PPh, namely Tokopedia, Shopee, Lazada, and Blibli,” Bimo explained. This policy aligns with Minister of Finance Regulation (PMK) Number 37 of 2025, which stipulates the obligation for marketplace providers to collect Income Tax Article 22 at a rate of 0.5% on the gross turnover of domestic merchants transacting on their platforms. The tax rules for e-commerce merchants will refer to the income tax regulations in Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (UU HPP). For those with turnover not exceeding Rp4.8 billion per year, even though the taxpayer or online merchant uses the MSME final PPh mechanism, the taxpayer will not be subject to PPh on the portion of gross turnover up to a threshold of Rp500 million.