Turnover Under Rp500 Million? The Statement That Stops Marketplace Tax Withholding

Since 1 October 2026, marketplaces in Indonesia have been collecting Article 22 income tax (PPh Pasal 22) of 0.5% from their sellers, as DDTCNews reported that day. For an individual seller whose turnover in the current year is up to Rp500 million, there is a way to stay out of that collection: give the marketplace a written statement that turnover is still under the threshold.

It is now mid November. Six weeks of the tax year remain, and the year-end shopping season usually lifts sales. Sellers who are close to Rp500 million should recount, because the statement is only true while the number really is under the line. This is the practical side of marketplace tax exemption Indonesia offers to its smallest sellers.

What the rule says

On 23 July 2026 DDTCNews, citing the Directorate General of Taxes' question and answer document on Finance Minister Regulation PMK 37/2025, recorded the following:

• A domestic individual seller with turnover up to Rp500 million in the current year may give the marketplace a statement that turnover is still under the threshold, and is then excluded from collection.
• Every seller who transacts on a marketplace must activate a Coretax account and an authorisation code. Coretax is the tax authority's online system.
• Where the collection is reported in Coretax's withholding slip system, the seller receives the proof of collection in their own Coretax account.

The Rp500 million figure matches a wider rule. On 3 September 2026 DDTCNews wrote that individuals running micro, small and medium businesses (UMKM) with gross turnover within the Rp4.8 billion limit pay no income tax on the portion of turnover up to Rp500 million.

One thing the sources do not explain is what the statement looks like and where to submit it on each platform. For that, open the seller help centre of each marketplace you use.

Why the count matters now

The statement is your own declaration. A marketplace sees only the sales in its own store, while you are the one who knows the whole business. This is where small sellers slip: they look at one dashboard and feel safe.

Yet the same seller often runs stores on two or three marketplaces, takes orders over WhatsApp and serves walk-in buyers. In our view the careful approach is to add all of it up as business turnover and compare the total with Rp500 million. How exactly the threshold is measured in your case is a question for the tax office or a consultant.

How to count running turnover

Do this once this week, then update it at each month end.

1. Download sales reports from January to today from every marketplace where you have a store.
2. Add sales made outside marketplaces: chat orders, shop counter sales, reseller orders.
3. Use gross sales, not the payout after platform fees. Record the fee deductions separately.
4. Put the totals by month in one table with a cumulative column.
5. Estimate November and December from the same months last year or from the last three months' trend.

The result puts you in one of three positions.

If turnover crosses the line mid year

The sources we read do not set out the procedure when turnover passes Rp500 million after a statement has been filed. The steps below are therefore cautious practice, not a quotation of the rule:

• Do not wait to be asked. Once your cumulative count passes the threshold, look up in the seller help centre how to update your statement.
• Keep the monthly turnover table and the sales reports behind it. If you are ever asked to explain, the numbers are ready.
• Open your Coretax account and check whether proof of collection appears for the months in which collection has started.
• Do not split sales across extra accounts so that each store looks small. What you declare is your turnover as a seller, and a statement that does not match reality is your own risk.

What to do this week

• Make sure your Coretax account is active and the authorisation code is created. According to DDTCNews this is required of every seller who transacts on a marketplace, collected or not.
• Match the name and tax identity in your store profile with your Coretax data.
• If turnover is far below the threshold and you have not filed a statement, find out how on each platform.
• If tax has been collected since October, record it as tax already paid, not as an ordinary platform fee.
• Fix one date each month to update the turnover table.

Records that make this easy

The hard part is not the rule. It is that the numbers sit in many places. A seller who records every sale and payment in one set of books can answer "what is my turnover this year" in a minute. A seller who relies on memory and screenshots has to rebuild eleven months of transactions.

If you use Polynusa, its bookkeeping records invoices and payments from every channel in one place, so the cumulative figure is always at hand.

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

Sources

• DDTCNews, 23 July 2026: Marketplaces collect Article 22 tax, sellers must make sure Coretax accounts are active
• DDTCNews, 3 September 2026: Final income tax for small business applies with no time limit
• DDTCNews, 1 October 2026: Marketplace Article 22 collection takes effect today

FAQ

Who can file the turnover statement with a marketplace?

According to DDTCNews, a domestic individual seller whose turnover in the current year is up to Rp500 million. The statement declares turnover is still under the threshold, which exempts the seller from collection.

Does turnover mean sales on one marketplace only?

Our advice is to count sales from every channel, because the Rp500 million threshold refers to a year's gross turnover. Confirm the method for your case with the tax office or a consultant.

Where is the statement template?

The sources we read do not describe the format or the submission channel on each platform. Check the seller help centre of each marketplace you sell on.