Purbaya to Begin Appointing Marketplaces to Collect Taxes from Online Sellers in Q2
JAKARTA. Minister of Finance Purbaya Yudhi Sadewa is considering implementing tax collection on marketplace sellers through electronic commerce platform operators.
Previously, the provisions on marketplace tax collection were stipulated in Minister of Finance Regulation (PMK) No. 37 of 2025, which formally came into effect on June 14, 2025.
However, its implementation was postponed due to economic conditions and public purchasing power. Purbaya stated that economic conditions have now improved.
As reported by Kontan.co.id, if economic performance continues to strengthen in Q2 2026, the collection of taxes from marketplace sellers will begin to be implemented.
This means that starting in Q2, the DGT (Directorate General of Taxes) may begin appointing marketplaces to collect Income Tax Article (ITA) 22 from merchants or sellers.
Surge of Chinese Products
In addition to economic conditions, Purbaya is also considering fair competition between online and offline trade. One concern is the weakening competitiveness of domestic products due to the influx of goods from China.
Purbaya noted that the number of Chinese products sold through marketplaces and digital platforms is already very large. According to Kompas.com, these products tend to be cheaper than domestic goods because they receive tax incentives of up to 15% from the Chinese government.
Appointment of Marketplaces as ITA 22 Collectors
Referring to PMK No. 37 of 2025, the appointment of marketplaces as Income Tax Article (ITA) 22 collectors will be based on certain criteria, including transaction value and visitor traffic.
In addition, marketplaces designated as collectors must use an escrow account to hold sellers’ income.
Once appointed, marketplaces will be authorized to collect Income Tax Article (ITA) 22 on each transaction or income received by sellers.
Criteria for Online Sellers
Not all online sellers will be subject to ITA 22 collection, as several criteria must be met:
First, sellers must have an annual revenue exceeding IDR 500 million
Second, tax collection applies only to sellers with revenue between IDR 500 million and IDR 4.8 billion per year
Third, sellers must not be subject to Income Tax Article 4(2) or ITA 15. (KEN)
