Since August 1, 2026, the amount credited to sellers' accounts from four major marketplaces will no longer match the exact value on the invoice. Tokopedia, Shopee, Lazada, and Blibli have been officially designated by the Directorate General of Taxes as collectors of Income Tax Article 22 based on PMK Number 37 of 2025. What has changed is not the type of tax, but rather who deducts it and when.
The figure: 0.5 percent of gross, before discounts
The collection rate is 0.5 percent of the transaction value stated in the invoice document. Two details about this figure are often overlooked, and both shift the calculation results:
- The basis is the gross value, which is before deducting sales discounts.
- The value is excluding VAT and luxury goods tax.
The collection occurs at the time the payment from the buyer is received by the marketplace, not when the goods are shipped or when the funds are disbursed to the seller.
This is not an additional tax
For MSME players who are already subject to final Income Tax of 0.5 percent on gross turnover, this marketplace collection automatically becomes part of the settlement of that final Income Tax. For other taxpayers, the amount collected is accounted for as a tax credit in the current year.
The obligation to report the annual SPT remains. If the tax that should be settled is greater than what has already been collected, the difference must be paid by the taxpayer. The DJP provides an example of renting a shop worth Rp300 million through a marketplace: only 0.5 percent or Rp1.5 million is collected, while the final rental rate for buildings is 10 percent, so the shortfall of 9.5 percent or Rp28.5 million must be paid by the taxpayer.
The threshold of Rp500 million, and the deadline that is easily overlooked
Individual taxpayers whose gross turnover in the current year has not exceeded Rp500 million may be exempt from the collection. This exemption does not occur automatically. The requirement is to submit a stamped declaration letter to the marketplace, following the format in the appendix of PMK 37/2025. Only one letter is needed, using NPWP or NIK, and it applies to all accounts across all marketplaces.
The calculation of Rp500 million is the accumulation of total turnover for the year, covering both online and offline stores. The part that is most often missed is in the middle of the year: once the turnover exceeds Rp500 million, a new declaration letter must be submitted no later than the end of the month in which the threshold is exceeded, and the collection will start in the following month. An example from the DJP: if the turnover exceeds Rp560 million in March, the new declaration letter must be submitted by March 31 at the latest, and the collection starts in April.
In addition to sellers below the threshold, the collection also does not apply to online motorcycle taxi services, sellers of top-up credits and starter cards, gold bullion or jewelry traders, sellers who already hold a certificate of exemption, and transactions involving the transfer of land and building rights.
The proof is in the invoice, not in a separate form
The invoice document issued by the marketplace system is equated with proof of Income Tax Article 22 collection, complete with date, identity, and the amount collected. The details can be traced in the Coretax account. If there are returns or cancellations, a cancellation document is created.
The impact on selling prices, and why it is often miscalculated
The 0.5 percent deduction is calculated from the selling price, not from the cost. It stands alongside marketplace commissions and payment fees: all are percentages of the transaction value. Therefore, raising the price by the total percentage of deductions is never sufficient. A cost of Rp10,000 with a total deduction of 10 percent does not become Rp11,000, but rather around Rp11,111, because the price must be divided by 0.9 and not multiplied by 1.1. That small difference per unit multiplies as the volume increases.
The arithmetic can be quickly resolved using the selling price and HPP calculator, which separates the cost from the deductions taken from the selling price. What needs to be ensured first remains the same: whether the 0.5 percent is indeed collected from your store, or if it is still covered by a declaration letter that has not been updated.
Sources
- PMK-37/2025: Business Becomes More Practical Without Hassle, Automatic Tax Deductions in Marketplaces, Directorate General of Taxes
- Government Implements PMK 37/2025 Through Designation of Four Marketplaces as Income Tax Collectors, Directorate General of Taxes
- DJP Appoints 4 Marketplaces as Tax Collectors, Effective from August 1, DDTC News
- How to Create a Declaration Letter for Turnover Not Exceeding Rp500 Million, DDTC News