Government to Keep Adding Marketplace Tax Collection Agents
JAKARTA, DDTCNews - Minister of Finance, Purbaya Yudhi Sadewa, has affirmed that the government will continue to add marketplace providers appointed as tax collection agents.
Purbaya explained that the appointment of marketplace providers as collection agents will continue to be carried out in stages.
"Eventually, all of them [will be appointed] in stages," he said, as quoted on Friday (3/7/2026).
A marketplace provider may be appointed as a tax collection agent if it uses an escrow account to hold income and satisfies at least one of the following two criteria:
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the transaction value involving consumption of services in Indonesia exceeds IDR600 million within 12 months or IDR50 million within 1 month; and/or
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the volume of traffic or access in Indonesia exceeds 12,000 within 12 months or 1,000 within 1 month.
At present, only 4 marketplace providers have been appointed as tax collection agents, namely Tokopedia, Shopee, Lazada and Blibli. All four are required to collect tax from 1 August 2026.
"This appointment is conducted by the Directorate General of Taxes (DGT) based on delegated authority from the Finance Minister," said Director General of Taxes Bimo Wijayanto.
The tax to be collected by the four marketplace providers in question is Article 22 Income Tax at a rate of 0.5% on the gross turnover received by domestic merchants from trading activities conducted through their platforms.
Merchants subject to Article 22 Income Tax collection may claim such tax as a tax credit in the current year or as part of the settlement of final income tax. (rig)
