The collection of Article 22 Income Tax (PPh) in the marketplace was implemented, then halted, and is scheduled to resume on November 1, 2026. For sellers, the changes are not just about the date. There are taxes that have already been collected and are awaiting refunds, and there are documents that must still be prepared before the collection resumes.
Brief Timeline
- July 14, 2025: PMK 37 of 2025 is enacted as the basis for collection by the marketplace.
- July 1, 2026: DJP appoints Tokopedia, Shopee, Lazada, and Blibli as collectors.
- August 1, 2026: Initial collection schedule.
- August 5, 2026: DJP Announcement PENG-46/PJ.09/2026 postpones the provisions until October 31, 2026, so collection starts on November 1, 2026. The previous appointment decision is canceled and there will be a reappointment.
- September 18, 2026: The Director General of Taxes states that the collection will take effect on November 1, depending on the readiness of the platforms. There is still no new instruction from the Minister of Finance, so implementation still refers to PENG-46.
As of October 23, 2026, the official sources we checked have not published the announcement of the reappointment. Check the DJP announcement page and your marketplace help center before relying on this date.
What Remains Unchanged
DJP emphasizes that the postponement does not change the substance of the policy. The rate remains 0.5 percent of the gross turnover stated in the invoice, excluding VAT and luxury tax. A transaction of Rp1,000,000 means a collection of Rp5,000. The tax is due when payment from the buyer is received by the marketplace, not when the funds are disbursed to the seller.
Individual taxpayers who meet PP 55/2022 jo. PP 20/2026 and have a turnover of up to Rp500 million in the current year must submit a stamped declaration letter. One letter for one NPWP or NIK applies to all accounts and all marketplaces. If the turnover exceeds Rp500 million, a new declaration letter must be submitted no later than the end of the month when the threshold is exceeded. The submission method follows the policies of each marketplace.
Three Things to Check Before November 1
1. Collections that occurred in August. According to DDTC News, the four marketplaces stopped collecting starting August 6, 2026, at 00:00 WIB. Taxes that have already been collected must be refunded to the sellers. PENG-46 does not specify a deadline for refunds, and the refunds await official information from DJP to the marketplace. Keep the details of the amounts deducted per order so that the figures can be matched when the money is returned.
2. The status of your declaration letter. Since the previous appointment has been canceled, it is reasonable to ask whether the letter that was previously submitted is still valid after the reappointment. The sources we checked do not address this. Ask directly through the marketplace help center, do not assume it is automatically valid.
3. Cumulative turnover across stores. Since one letter applies to all accounts and marketplaces, the Rp500 million threshold is assessed from your total sales, not per store. Sum the turnover from all accounts since January so you know which month the threshold was exceeded and when a new letter is due.
How This Collection is Calculated
The collection is not an additional tax. Sellers who pay final PPh, including individuals according to PP 20/2026, can deduct the collection from the final PPh owed. Sellers with the general rate calculate it as a tax credit in the Annual PPh Tax Return. Electronic invoices from the marketplace serve as proof of collection, so archive them monthly, not just before filing the tax return.
Sources
- Directorate General of Taxes, Announcement PENG-46/PJ.09/2026 on the Postponement of the Implementation of Article 22 Income Tax Collection by Marketplaces (August 5, 2026), pajak.go.id
- Directorate General of Taxes, FAQ "What is regulated in PMK 37 of 2025?", pajak.go.id/en/node/120044
- ANTARA News, "Director General of Taxes states that marketplace PPh collection will take effect on November 1" (September 18, 2026), antaranews.com
- DDTC News, "Implementation Postponed, DJP Will Reappoint Tax Collecting Marketplaces" (August 8, 2026), news.ddtc.co.id
- DDTC News, "DJP: Article 22 Income Tax Collection by Marketplaces Takes Effect November 1" (September 18, 2026), news.ddtc.co.id