Tax Chief: Marketplaces to Start Collecting Tax from Online Merchants in July 2026

Director General of Taxes Bimo Wijayanto has confirmed that the policy requiring marketplaces to collect income tax from online merchants will be implemented starting July 2026. The policy was initially targeted to take effect last year following the issuance of Minister of Finance Regulation (PMK) Number 37 of 2025, but was delayed due to slow economic growth.

Bimo stated that the government, through Minister of Finance Purbaya Yudhi Sadewa, has affirmed that the collection of Income Tax (PPh) Article 22 for online merchants selling through e-commerce platforms such as Shopee, Tokopedia, and others will commence this year. “It is requested for this year, July, hopefully,” Bimo said when met at the DPR Building complex in Jakarta on Wednesday (17/6/2026).

He acknowledged that the regulation for taxing merchants operating in e-commerce is ready and has received support from the DPR. Bimo added that his office will summon e-commerce companies to discuss the tax. There are 261 registered e-commerce companies, both domestic and foreign, including Netflix, Spotify, Google Play, Disney, and major local players like Tokopedia, Lazada, Shopee, and Blibli. “They should be even more prepared,” Bimo said, adding that the policy aims to create a level playing field between offline and online businesses.

Previously, Director of Tax Counselling, Services, and Public Relations Inge Diana Rismawanti stated that the Directorate General of Taxes had conducted socialisation and public hearings regarding the policy with business actors, meaning all policy instruments for its implementation are complete. “We have communicated many times. When the PMK was drafted a year ago, we had meaningful participation with various associations, e-commerce players, and platforms,” Inge explained.

The tax collection for online merchants is stipulated in PMK Number 37 of 2025. The regulation requires marketplace providers to collect Income Tax (PPh) Article 22 at a rate of 0.5 percent of the gross turnover of domestic merchants transacting on their platforms. However, the implementation of this PMK was previously postponed by Minister Purbaya, who indicated that the appointment of marketplaces as tax collectors would proceed once economic growth showed stability in the second quarter of 2026 and could reach 6 percent.

Inge stressed that the government is carefully considering the impact of this policy, given its broad implications for businesses and the public who are increasingly conducting economic activities online. Therefore, the final decision on the implementation timeline awaits further evaluation.