What’s New
- Since August 1, 2026, large Indonesian marketplaces like Tokopedia, Shopee, Lazada, and Blibli have started withholding Income Tax Article 22 on income generated by domestic merchants via their platforms. (pajak.go.id)
- The legal basis is Ministry of Finance Regulation No. 37/2025, which allows other parties—marketplaces—to act as collectors for sellers' tax obligations. (pajak.go.id)
- Importantly, this isn’t a new tax—it shifts who collects the tax, not a change in how much is owed. (pajak.go.id)
Who’s Affected
- Domestic online merchants on eligible marketplaces, including but not limited to Tokopedia, Shopee, Lazada, Blibli. If you sell through these platforms, the tax will be withheld at source.
- Marketplaces themselves: they need to ensure system readiness, proper turnover thresholds, and compliance in remitting withheld tax. ● Both parties need to be aware of documentation requirements. (pajak.go.id)
How the Withholding Works
- When a transaction occurs, a portion (as defined under Tax Article 22) is withheld by the marketplace before funds reach the merchant.
- Documentation: Sellers may need tax identification numbers registered with the marketplace; platforms will include withholding details in statements. Businesses should ensure proper registration and compliance to avoid surprises.
Examples
- A small home‐based seller on Shopee receives Rp100,000 worth of sales. The marketplace might withhold a fixed percentage (say, 0.5% or other rate defined) at checkout. Seller receives net after withholding; marketplace reports and remits the withheld amount to the tax authorities.
- A larger fashion boutique with high turnover may need to review its turnover threshold to ensure it’s classified correctly under regulation; may need to maintain more detailed reporting.
Strategic Responses for Merchants & Platforms
- Merchants: Review pricing models—if tax is withheld at source, what does this do to net margins? Factor withholding into cost and cash flow planning.
- Ensure proper registration: Make sure your NPWP (Tax Identification Number) is correctly submitted; update marketplace profile.
- Maintain records: Marketplace statements, receipts showing tax withheld, transaction logs—important for reconciliation and for tax filings.
- Seek clarity: Many platforms will issue FAQs, training, or support as this rollout is recent—use them.
Broader Implications and Trends
- This mirrors global trend toward withholding agents in digital commerce to simplify tax collection and reduce evasion.
- It levels the playing field between online/offline sellers: both face diligence in collecting and remitting taxes.
- Platforms shoulder increased compliance burden (systems integration, reporting), but merchants benefit from less direct admin in collecting and remitting tax themselves.
Action Checklist
- 🔹 Check your marketplace profile: make sure Tax ID is up to date
- 🔹 Adjust pricing to account for withheld tax
- 🔹 Download statements from marketplaces regularly to track withheld amounts
- 🔹 Consult tax advisor if you're unsure about turnover thresholds or document requirements