Attention, Shopee to Tokopedia Begin Levying 0.5% Tax Today

JAKARTA, DDTCNews - All marketplace operators appointed by the Directorate General of Taxes (DGT) as Article 22 Income Tax collection agents have officially commenced collection as of today.

Shopee, through its official page, has stated that the collection of Article 22 Income Tax at 0.5% will commence from 2 October 2026 at 00.00 Western Indonesia Time, according to the agreement between the parties and the DGT.

"Based on the agreement with the DGT, marketplaces will technically collect income tax on transactions initiated from 2 October 2026 at 00.00 Western Indonesia Time," wrote Shopee on its official page, as cited on Friday (2/10/2026).

Similar information was also conveyed by Tokopedia, Blibli and Lazada through their respective official pages.

"Pursuant to the Director General of Taxes Decree Number KEP-00011/PPMSE-CT/PPH/PJ/2026 issued on 28 September, from 2 October 2026 the platform will collect Article 22 Income Tax at 0.5% on sales of goods/services that fulfil the applicable provisions and remit it to the state on your behalf," wrote Tokopedia through its official page.

Director General of Taxes, Bimo Wijayanto, also stated that the collection of Article 22 Income Tax commencing this month forms part of the government's policy review and does not alter the substance of MoF Reg. 37/2025.

"In its development, based on the results of the evaluation and implementation readiness, the collection of Article 22 Income Tax through marketplaces commenced on 1 October 2026. We will continue to ensure that implementation proceeds smoothly and provides certainty and convenience for merchants," said Bimo.

With the implementation of MoF Reg. 37/2025, marketplace operators are required to collect Article 22 Income Tax at 0.5% of a merchant's turnover on the marketplace, excluding VAT and sales tax on luxury goods. However, an exemption applies where the merchant is an individual taxpayer with annual turnover not exceeding IDR500 million.

"This policy governs the collection mechanism for existing tax obligations. By involving marketplaces, we hope that the fulfilment of tax obligations will become easier, more orderly and provide certainty for entrepreneurs," said Bimo. (dik)