DGT: Marketplace Tax Collection Effective 1 August 2026

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has announced that the policy on income tax collection from domestic online merchants by marketplace providers will take effect on 1 August 2026.

Currently, the DGT has appointed 4 major marketplaces as collection agents, namely Tokopedia, Shopee, Lazada and Blibli. According to the Director General of Taxes, Bimo Wijayanto, these marketplaces have been given 1 month from the date of appointment to prepare their respective systems.

"To implement the collection of Article 22 Income Tax through these marketplaces, we appointed 4 marketplaces on 1 July, which will become effective from 1 August," said Bimo at a press conference at the DGT Head Office on Wednesday (1/7/2026).

Bimo explained that the appointment of marketplaces was not conducted arbitrarily. This is because each marketplace appointed as a collection agent must fulfil the criteria stipulated under MoF Reg. 37/2025.

Under that regulation, marketplaces that use an escrow account to hold income must satisfy 2 specific criteria, namely:

• having a transaction value with users of electronic means used for transactions in Indonesia that exceeds a certain amount within 12 months; and/or
• having a volume of traffic or users that exceeds a certain amount within 12 months.

In addition, the tax authority also considers the level of readiness and maturity of each marketplace across several aspects, for example, system readiness, transaction scale, administrative capacity, use of an escrow account mechanism and the marketplace's readiness to conduct tax collection, remittance and filing electronically.

At the initial stage, continued Bimo, 4 marketplaces fulfil the aforementioned criteria. As the marketplace industry develops, the DGT will further appoint marketplace providers that have fulfilled the requirements.

As a result, the number of marketplace providers tasked with collecting Article 22 Income Tax on merchants' income will increase going forward.

"If there are indeed other marketplaces that satisfy the criteria in terms of system readiness, transaction scale and administrative capacity, we will appoint them as the next marketplaces," said Bimo.

Meanwhile, the Indonesian E-Commerce Association (idEA) stated that the 4 marketplaces appointed by the DGT as collection agents will begin adjusting their respective systems and business processes. The marketplaces will also conduct outreach to merchants prior to commencing tax collection.

idEA Chairperson, Budi Primawan, expressed hope that the implementation of the new mechanism would have a positive impact in simplifying the fulfilment of tax obligations by online merchants, whilst also providing legal certainty.

"We received the appointment as collection agents on 1 July 2026, which implies we have 1 month for system adjustment, testing, refinement of business processes as well as communication to sellers before collection commences on 1 August 2026," said Budi. (rig)