Official! Marketplace Article 22 Income Tax Collection Begins Today

JAKARTA, DDTCNews - The government has officially implemented the policy of Article 22 Income Tax collection by marketplace operators with effect from today, 1 October 2026.

Director General of Taxes, Bimo Wijayanto, stated that the Directorate General of Taxes (DGT) has appointed 4 marketplace providers as third parties responsible for collecting Article 22 Income Tax on income received by online merchants (sellers) through those platforms.

"We conducted the designations on 24 September, so collection has already begun today. Four marketplaces have been designated, including Blibli, Shopee, Tokopedia and Lazada," he said at the Ministry of Finance (MoF) Media Gathering on Thursday (1/10/2026).

Bimo explained that the appointment of these 4 marketplace operators was made after the government considered the system readiness and digital infrastructure of each platform. In addition, the DGT had also coordinated intensively with e-commerce (perdagangan melalui sistem elektronik/PPMSE in Indonesian) operators.

Accordingly, he continued, the implementation of the policy was not carried out abruptly, having gone through a series of assessment processes and discussions with stakeholders.

"We are ensuring that as of 1 October the marketplace appointment decision is executed and, in line with the evaluation results, the government has determined that collection shall commence from 1 October 2026," Bimo disclosed.

Bimo stated that the implementation of the policy provides certainty regarding the timing and mechanism of Article 22 Income Tax collection, both for marketplaces and online merchants.

He reiterated that the collection of Article 22 Income Tax by marketplaces does not constitute a new type of tax. The policy merely changes the collection mechanism for income tax, such that it is now carried out through government-appointed marketplaces.

Therefore, Bimo stated that the policy should not impose an additional burden on sellers, as the income tax collected is fundamentally a tax obligation that already applies to merchants.

Bimo added that the implementation of tax collection by marketplaces as regulated under MoF Reg. 37/2025 also forms part of the government's effort to respond to the development of the digital economy.

"Indeed, these marketplaces play a role in assisting with the collection and remittance of tax pursuant to the applicable provisions. This ensures compliance, transparency and a level playing field between sellers operating offline and those operating online," Bimo elaborated. (dik)