The Marketplace tax began to be collected by Shopee, Tokopedia, Lazada, and Blibli on Saturday, August 1, 2026. The four platforms now cut PPh Article 22 by 0.5 percent from the revenues of the domestic traders who met the provisions, then deposited and reported it to the Directorate General of Taxes.

These changes directly affect the seller's daily cash flow. Funds entered into the account are no longer reduced only by commission, service fees, advertising, promotion, or administration.

Tax collection of the official marketplace begins

The Directorate General of Tax appointed PT Global Digital Niaga Tbk, PT Shopee International Indonesia, PT Tokopedia, and PT Ecart Webportal Indonesia on 1 July 2026.

There is a significant difference between the date of the regulation and the date when the voting will begin by the four platforms. PMK No. 37 Year 2025 has been in effect since July 14, 2025. However, the operational obligations for Shopee, Tokopedia, Lazada, and Blibli will begin on August 1, 2026 after the official appointment is made.

Four platforms run the marketplace tax

The Marketplace acts as another party that collects PPh Article 22 on the income of domestic traders. The platform collects taxes when receiving payments in its system.

The scheme covers traders of individuals and entities receiving income through bank accounts or similar financial accounts.

Since the collection takes place within the payment platform system, sellers need to check the financial dashboard since the first transaction in August. Account names, NICs or NPWP, correspondence addresses, transaction value, and PPh value must be consistent.

Tariff Following Omzet In Billing Document

The tariffs collected shall be 0.5 per cent of the gross turnover listed in the bill document. The basis shall not include VAT and PPnBM.

That is, platform commissions, service fees, advertising fees, and administration fees are essentially separate seller's recorded burden. These fees do not automatically reduce the PPh Article 22 collection basis, as the main reference is gross circulation in the bill document. Sellers still need to follow the details of the invoice published by the platform for each transaction.

If the turnover in the bill documents reaches Rp10,000,000, the PPh Article 22 fee is Rp50,000. If there are Rp800,000 commission, Rp300,000 advertising fee, and Rp100,000 administrative fee, each component must be recorded on a separate account.

Direct Impact on the Salesman Cash Flow

Automated collection makes the difference between the sales value and the net funds received increasingly large. However, the difference is not entirely in cost. Part of it is the platform cost, while PPh Article 22 is the tax payment in the current year or part of the final PPh payment.

Such separation is important for businesses that sell through multiple accounts and platforms. Without regular reconciliation, companies can erroneously recognize turnover based on net income.

Tax Marketplace Changes the Daily Reconciliation

The seller should record the turnover based on the valid transaction value in the bill document, not just on the funds transferred to the marketplace.

For example, marketplace reports can show sales of Rp10,000,000, platform costs of Rp1,200,000, and PPh Article 22 of the Law of Property Act of Rp50,000. Net funds received to Rp8,750,000 if there are no other components.

Reconciliation should be done per platform and per period. The financial team needs to match completed orders, cancellations, returns, correction documents, tax returns, as well as funds entered into the account.

Cutting is Not an Additional Tax

The Directorate General of Taxes asserted that this mechanism did not create a new type of tax. The government was moving the payment method from self-imposed to a marketplace-based method of collecting.

For traders using the Final PPh scheme, the payout is part of the Final PPh payout. For traders using the general rate, Article 22 PPh can be counted as a tax credit in the current year.

PP No 20 of 2026 updates the group that can use the final PPh rate of 0.5 percent. Individuals, individual companies, and cooperatives can meet the conditions as long as their turnover does not exceed Rp4.8 billion. Many PT are usually in the general tariff, although the transition provisions may apply to certain taxpayers.

Marketplace Tax Exemption for Small Businesses

The government maintains facilities for taxpayers of individuals with turnover of up to Rp500 million in a tax year.

The exemption does not work solely on the basis of oral claims or sales data in one store.

Marketplace Tax and Limitation of Rp500 Million

The limit of Rp500 million is calculated from the total gross turnover of taxable persons during a tax year. The calculation includes all online stores, all marketplace accounts, offline stores, as well as other business income that falls under the provision.

Because the calculations are aggregate, the owners of several stores must create one integrated turnover monitoring. The dashboard of each platform shows only a portion of the business activity.

When annual turnover exceeds Rp500 million, individuals are required to submit a stamped statement stating that the limit has been exceeded.

The Statement Decides the Status of the Voting

A single statement can include one NIC or NPWP and the entire account held by the seller. The same document can be used for multiple marketplaces. However, the seller still needs to submit it to each platform where the transaction takes place in order for each system to record the exclusion status.

Apart from the exemption for individuals with turnover up to Rp500 million, PMK also excludes certain transactions, including delivery services by private partners, transactions of traders with Free Specifications, sales of pulses and prime cards, certain transactions related to gold, as well as transfer of rights over land and buildings.

As of today, the most urgent step is to check tax identities, statements of status, and transaction reports across the marketplace.

The Tax Marketplace's collection marks a major shift in Indonesia's digital sales administration. This policy does not add new tariffs, but moves the tax payment process to a platform that controls the flow of transactions.