idEA: Marketplaces Continue to Adjust Systems to Support Income Tax Collection

Jakarta - The Indonesian E-Commerce Association (idEA) has stated that the initial implementation of the income tax (PPh) collection policy via marketplaces is proceeding well, as digital platforms continue to adjust their systems and business processes. The government previously appointed four electronic trading system operators (PMSE), namely Shopee, Tokopedia, Lazada, and Blibli, as collectors of PPh Article 22 on transactions conducted by domestic merchants through marketplaces. The policy came into effect on 1 August 2026. “The initial stage of implementation is going well. Marketplace members of idEA continue to make adjustments to their systems and business processes, while the Directorate General of Taxes (DJP) is also actively coordinating with the industry. As this is a new mechanism, there are certainly still some adjustments being made to ensure smoother implementation and provide certainty for all parties,” said idEA Chairman Budi Primawan on Thursday. Although the initial implementation has gone well, Budi noted that there are still quite a number of questions from sellers and taxpayers regarding the collection mechanism and applicable provisions. “The DJP has also begun conducting outreach to sellers together with the marketplaces. However, we see that there are still many questions from sellers and taxpayers, especially regarding the collection mechanism and the provisions in force. This is understandable given that the policy has only just been implemented,” he said. Meanwhile, marketplaces continue to ensure that their systems run properly so that the collection process is accurate and easy for sellers.