#E-Commerce

Testing the Relevance of ITA 23 on Courier Services

The treatment of ITA 23 on courier services remains a grey area, affecting tax administration. This article discusses the regulatory framework, analysis, and its implications for taxpayers. 

Apr 10, 2026

Purbaya to Begin Appointing Marketplaces to Collect Taxes from Online Sellers in Q2

The government plans to start appointing marketplaces to collect Income Tax Article (ITA) 22 from online sellers in Q2 2026. The policy refers to Minister of Finance Regulation (PMK) No. 37/2025, which sets out marketplace criteria and the requirements for taxable sellers.

Apr 7, 2026

Marketplace Income Tax Rule Put on Hold Over Economic Concerns

Sep 29, 2025

DGT Finalizes Plan to Appoint Marketplaces to Withhold Income Tax from Sellers

The Directorate General of Taxes (DGT) is finalizing a policy to appoint marketplaces as withholders of Income Tax Article (ITA) 22 from sellers, aiming to improve tax compliance and close gaps in the shadow economy, without introducing any new types of tax.

Jun 26, 2025

Marketplaces and Online Sellers are Required to Submit Import Data to DGCE

The government requires e-Commerce players, especially Electronic Trading System (PMSE) providers to establish partnerships with the Directorate General of Customs and Excise (DGCE).

Oct 9, 2023

e-Commerce Platform Will Collect VAT and Merchant Income Tax

There are two types of taxes that will be collected by e-commerce from online shop sellers, namely Value Added Tax (VAT) and Income Tax.

Oct 26, 2022

In January-August 2022, the Total PMSE VAT Collected is IDR 3.5 trillion

The Directorate General of Taxes announced the amount of Value Added Tax (VAT) successfully collected by companies doing Trade Through Electronic System (PMSE) during January–August 2022 of IDR 3.5 trillion.

Sep 9, 2022

Collection of VAT Digital Transaction Needs Additional Regulation

Some of the additional regulations are related to the criteria of business actors who are obliged to collect VAT for digital product, as well as the list of business actors appointed to be collectors. In addition, the available time lag can also be utilized by business actors both in and outside the country to set up an easy, simple and efficient payment and reporting system. 

Jun 2, 2020

Bijak Discussion 3: Digital Tax Collection as per the OECD's Recommendations

Provisions regarding taxation on business actors who conduct e-commerce activities have been regulated in Government Regulation in Lieu of Law (Perppu) number 1 of 2020, which is then outlined in more technical rules in Regulation of the Minister of Finance (PMK) number 48 / PMK.03  / 2020.

May 14, 2020

Simplifies The Supervision, DGT Places E-commerce Taxpayers in Special Tax Office

This regulation was issued after the government decided to change the concept of taxation to Permanent Establishment (BUT) which was previously based on physical presence, to be based on significant economic presence. This provision is contained in Government Regulation in Lieu of Law (Perppu) number 1 of 2020.

May 6, 2020