Digital Nomad
Indonesia’s Marketplaces Now Collecting Income Tax – What E-commerce Sellers Need to Know
From August 1, 2026, major Indonesian marketplaces like Tokopedia and Shopee will automatically withhold Income Tax (Article 22) for domestic sellers – here's how to adapt your e-commerce operations.
By NomadicTax Research Team • 5-8 min read • August 14, 2026
## Background & legislative basis
- Regulation of the Ministry of Finance Number **37 of 2025** mandates that **e-commerce platforms** are appointed as collectors of **Income Tax Article 22** on income for **domestic merchants** using electronic trading systems. ([pajak.go.id](https://pajak.go.id/en/artikel/not-new-tax-dgt-collaborate-marketplaces-simplify-online-merchants-tax-mechanism?utm_source=openai))
- The regulation took effect **July 1, 2026**, but actual automatic collection by major marketplaces starts **August 1, 2026**. ([pajak.go.id](https://pajak.go.id/en/artikel/not-new-tax-dgt-collaborate-marketplaces-simplify-online-merchants-tax-mechanism?utm_source=openai))
## What this means for marketplace sellers
- Platforms like **Tokopedia, Shopee, Lazada, Blibli** will deduct the tax at the point of each sale; sellers no longer need to manually submit withholding slips for Article 22. ([pajak.go.id](https://pajak.go.id/en/artikel/not-new-tax-dgt-collaborate-marketplaces-simplify-online-merchants-tax-mechanism?utm_source=openai))
- The tax collected by the marketplace is equivalent to the seller’s obligation under Article 22. Sellers must still report their overall taxable income under applicable tax brackets.
## How to adapt your operations
- **Understand withholding rate**: Article 22 rate may vary depending on transaction types – verify via DGT and/or marketplace notices.
- **Adjust pricing & margin forecasts**: Automatic withholding reduces proceeds; factor into your cost-price and profit models.
- **Keep accurate records**: While marketplace issues receipts, sellers still need documentation for expense deductions and for annual tax filings.
- **Ensure marketplace compliance**: Confirm your platform is qualified for collection, and monitor their reporting and remittance to avoid disputes.
## Example scenario
Seller Rizki sells locally via Shopee. Prior to August 1, Rizki records gross sale, bills platform, then files and remits Income Tax Article 22 himself. After the change, for each sale, Shopee withholds Article 22 automatically (e.g. 2.5%). Rizki receives net amount, and sees withholding slips in transaction history rather than preparing his own.
## Key risks & best practices
- Risk: Platforms delay remittance or misreport sales; ensure transaction statements match with DGT receipts.
- Best practice: Keep backup records; request the marketplace’s tax collection certificates; consult tax advisor if payments are incorrect.
This move modernizes compliance and reduces seller burden, but demands awareness, record-keeping, and business margin adjustments. Sellers who prepare early will have smoother transition.