How to Calculate Tax for Online Sellers Across Various E-Commerce Platforms Under New Rules
The Directorate General of Taxes (DJP) has simulated the tax obligations that must be fulfilled by sellers or traders operating on marketplace or e-commerce platforms. The turnover of a single shop trading across various e-commerce sites will be accumulated in the calculation of tax obligations as stipulated in Minister of Finance Regulation (PMK) Number 37 of 2025.
Director of Tax Counselling, Services, and Public Relations at the DJP, Inge Diana Rismawanti, stated that platforms appointed as tax collectors will report seller transaction data to the DJP. This data can be linked as long as the seller’s identity, such as their Business Identification Number (NIB) or tax identity, is the same on every platform.
“For example, if there is one seller who places themselves on platform A, platform B, and platform C, the data will actually be collected by us, because every platform is certainly connected in terms of data with the DJP,” Inge said during a discussion held by the Ministry of MSMEs in Jakarta.
She provided a simulation. For instance, if a seller records an annual turnover of Rp100 million on platform A, Rp300 million on platform B, and Rp300 million on platform C, the DJP can see a total turnover of Rp700 million obtained from all those platforms.
Inge explained that sellers who feel their business turnover is still below Rp500 million per year can submit a statement letter to the platform so that no tax is deducted. However, if the accumulated turnover from all platforms turns out to have exceeded Rp500 million, the taxpayer remains obliged to report and fulfil their tax obligations through their Annual Tax Return.
Furthermore, Inge explained that the DJP is also discussing technical mechanisms with various digital platforms regarding the implementation of appointing marketplaces as tax collectors. System adjustments are necessary because the appointed platforms must be able to issue withholding slips, deposit the collected tax, and report the collection to the DJP.
“That is why preparation is needed for each platform, because they have to adjust the systems they have,” she said. She revealed that the readiness levels of the platforms currently vary. Based on the results of one-on-one meetings held by the DJP with a number of electronic commerce operators, some platforms have reached a readiness level of around 50 percent, while others are still in the range of 25 percent.