Four Marketplaces to Collect Online Store Tax Starting 1 August

The Directorate General of Taxes (DJP) at the Ministry of Finance has announced that four major e-commerce platforms will begin collecting Income Tax (PPh) Article 22 from online merchants starting 1 August 2026. The four designated marketplaces are Tokopedia, Shopee, Lazada, and Blibli.

Director General of Taxes Bimo Wijayanto stated that the one-month period before the effective date serves as a transition phase to ensure the platforms’ systems are fully prepared. “The appointment of these first four main marketplaces will take effect on 1 August, allowing one month for preparation,” Bimo said during a press conference on Wednesday (1/7/2026).

He added that the government may appoint additional marketplaces during this transition period, provided they meet the criteria for system readiness, transaction scale, and administrative capacity.

Bimo outlined the tax collection mechanism, explaining that the process is designed to simplify compliance for merchants. When a consumer makes a payment through the marketplace, the platform will collect the PPh Article 22 on the merchant’s income. The marketplace will then issue an invoice detailing the tax collected. This electronic invoice will serve as the official tax withholding document, eliminating the need for duplicate paperwork. The marketplace will subsequently remit the collected tax to the state treasury.