Indonesian Marketplaces Have Withheld 0.5% Income Tax Since 1 October 2026: What to Check

Indonesian marketplaces have been collecting Article 22 income tax (PPh Pasal 22) from their sellers since 1 October 2026. On that day DDTCNews quoted Director General of Taxes Bimo Wijayanto as saying collection "has started today". The four marketplaces acting as collectors are Blibli, Shopee, Tokopedia and Lazada, and the legal basis is Finance Minister Regulation (PMK) 37/2025.

The tax chief also described it as a new collection mechanism and "not a new type of tax". With more than a month gone and year end approaching, sellers should make sure the deduction is recorded correctly in their books.

What is collected and how much

The details below come from DDTCNews of 23 July 2026, which cited an explanation from the Directorate General of Taxes before the rule was put into practice:

• Rate: 0.5% of the gross turnover received by the seller as shown in the billing document, excluding VAT (PPN) and luxury goods sales tax (PPnBM).
• Proof of collection: the marketplace's billing document showing the Article 22 tax is treated as equivalent to a withholding slip.
• Year-end treatment: the tax collected can be credited as a payment of current-year income tax in the annual return. For sellers subject to final income tax, it forms part of settling that final tax.

Because these details were written before implementation, check your marketplace's seller centre or the tax office's website for any adjustment made when the rule took effect.

The appointment date: sources differ

The start of collection, 1 October 2026, is consistent. What differs is the date on which the marketplaces were appointed as collectors:

We record all three as published and do not pick one. For a seller, what matters most is the first date the deduction appears in your own payout statement.

Issues still being raised

According to DDTCNews of 20 October 2026, the e-commerce association idEA highlighted three issues:

1. The treatment of discounts and vouchers.
2. Cancelled or returned transactions.
3. Clarity of tax administration for sellers.

idEA asked for periodic evaluation, including one after the first month. In other words these three points may not be settled yet, and they are exactly where mismatches are most likely to show up.

What to check in your reports

From here on, this is our practical advice on handling the Indonesia marketplace seller tax in your records.

1. Find the line. Open the payout details or income report in each marketplace for October and November. Look for the tax deduction line. If you sell on more than one marketplace, do this for each.

2. Download the billing documents. Since a billing document showing the Article 22 tax is treated as proof of collection, that is the document to keep, not a screenshot of your balance. Download them monthly and store them in one folder with consistent names.

3. Reconcile against your own sum. Add up a month's gross turnover from the billing documents, multiply by 0.5%, and compare with the total deducted. An illustration with round numbers: gross turnover of Rp10,000,000 means Rp50,000 collected. A small gap may be rounding. A large gap is worth raising with the marketplace.

4. Look at cancelled, returned and voucher transactions. These are the issues idEA raised. Take a few sample transactions, see how the deduction was handled, and note what you find. If something looks odd, keep the order number so you can ask about it.

Booking it correctly

The most common mistake is to post this deduction as an expense, alongside admin fees and shipping. Because it can be credited or forms part of settling final income tax, it is treated differently from a platform fee.

Our suggestion:

• Create a separate account, for example "Article 22 tax collected by marketplaces", under prepaid taxes.
• Record sales at the gross value, then post the tax deduction to that account and platform fees to an expense account. Do not record sales at the net payout only.
• Summarise by month and by marketplace, so the year-end figure can be traced back to its billing documents.

If you have been recording sales from the net payout, correct it from October onward. Three months are easier to tidy now than when you are filling in the return.

Getting ready for the annual return

• Gather the October, November and December billing documents from every marketplace.
• Total the Article 22 tax collected across those three months.
• Know your position: whether you are under the final income tax regime or the general rates. This decides how the collected tax is taken into account.
• Take the summary and documents to a tax consultant or the tax office before filing season, not in the last week.

Bookkeeping that records invoices and payments in one place, as in Polynusa, makes it easier to separate gross sales, platform fees and tax already collected.

Note: this article summarises news reports and is not tax advice. Confirm your own case with a tax consultant or the tax office where you are registered.

Sources

• DDTCNews, 1 October 2026: Sah, Pemungutan PPh 22 Marketplace Ternyata Sudah Berlaku Hari Ini
• DDTCNews, 23 July 2026: PPh 22 Dipungut Marketplace, Seller Perlu Pastikan Akun Coretax Aktif
• DDTCNews, 20 October 2026: Empat Marketplace Sudah Pungut PPh Pasal 22 Seller, idEA Soroti 3 Isu

FAQ

Since when have Indonesian marketplaces withheld income tax from sellers?

According to DDTCNews, Director General of Taxes Bimo Wijayanto said on 1 October 2026 that collection had started that day.

What is the rate?

According to DDTCNews, citing the tax office's explanation, 0.5% of gross turnover received by the seller as shown in the billing document, excluding VAT and luxury goods sales tax.

Is the withheld tax simply lost?

No. It can be credited in the annual tax return, and for sellers under the final income tax regime it forms part of settling that final tax.