DJP Appoints 4 Major Marketplaces as Collection Agents

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has officially appointed 4 operators of major marketplace platforms in Indonesia as collection agents for Income Tax Article 22 at a rate of 0.5% on online merchants' income, effective today. However, tax collection by marketplace providers will take effect from 1 August 2026.

Director General of Taxes, Bimo Wijayanto, named the 4 marketplace operators appointed as collection agents: Tokopedia, Shopee, Lazada and Blibli. He stated that this appointment is part of the simplification of tax collection administration for online merchants selling on marketplaces.

"This appointment is conducted by the DGT based on authority delegated by the Minister of Finance," he said at a press conference at the DGT Head Office on Wednesday (1/7/2026).

Bimo affirmed that the appointment of marketplace providers as collection agents was conducted after considering various aspects, including the readiness of marketplace operators' systems, transaction scale, administrative capacity, the use of an escrow account mechanism (pooled holding account) and the readiness of marketplace providers to conduct tax collection, remittance and filing electronically.

He also explained that the appointment of marketplace providers as collection agents under MoF Reg. 37/2025 does not constitute the imposition of a new type of tax. This measure aims to align tax administration mechanisms with the development of transactions in the digital era.

"We have appointed 4 marketplaces as collection agents for Income Tax Article 22. This is part of our effort to update and develop a tax governance framework that is fairer, simpler and more in keeping with the development of the digital economy," said Bimo.

Bimo noted that the marketplace industry in Indonesia has been operating for 13 years, and e-commerce as a whole has also grown rapidly. Taking this into consideration, the DGT is updating the tax collection administration mechanisms for online merchants to further facilitate the fulfilment of tax obligations whilst also establishing fairness for both online traders and conventional shops.

With tax collection conducted by marketplace operators, he assured that tax administration for merchants would become simpler, as collection is conducted through the transaction systems already in operation. Collection receipts will also be available in the coretax system, making them readily accessible.

"With this mechanism, we hope and are confident that marketplaces and merchants will no longer be burdened by overly complex administrative processes for transactions occurring on marketplaces," he concluded. (dik)