Orders are returned in the second week, even though the invoice has been issued and the tax has been collected. Since August 1, 2026, Tokopedia, Shopee, Lazada, and Blibli have been collecting Article 22 Income Tax at a rate of 0.5 percent from sellers, so the next question is reasonable: where does the tax on the canceled order go?
The answer is in PMK 37 of 2025, and that answer determines whether the figures in your bookkeeping match the figures in Coretax.
Invoice documents have the status of proof of collection
Article 12 of PMK 37/2025 requires domestic sellers to create invoice documents through marketplace platforms. These documents must include the number and date, account name, type of goods, selling price, discounts, and the value of Article 22 Income Tax. Paragraph (4) states that it is equated with proof of collection of Article 22 Income Tax. Therefore, you do not need to wait for a separate form: the invoice itself is the proof.
Returns trigger new documents, not silent deletions
If a transaction is corrected or canceled, Article 13 requires a correction document or cancellation document that refers to the original invoice. The marketplace system generates this document, and its number is also from that system. This document is also equated with proof of collection of Article 22 Income Tax.
DDTC News explains the implications: the issued proof has a negative value and cancels out the previous proof. The calculation is simple. A transaction of Rp1,000,000 is subject to a 0.5 percent collection, which is Rp5,000. If all items are returned, a proof worth minus Rp5,000 is issued. If only some items are returned, the negative proof follows only the portion that was canceled.
Where the figures must meet
Reconciliation here means matching three records. First, the monthly invoice from the Seller Center. Second, the proof of correction or cancellation for returned orders. Third, the collection data in your Coretax account.
The download locations vary by marketplace, according to DDTC News coverage. Shopee places it on the My Income page. Tokopedia issues it monthly in the Finance menu, then Tax Documents. Blibli also does it monthly, separated by store if one NPWP holds multiple stores. For Lazada, the download location is not detailed in the sources we accessed, so check directly in your account.
A practical tip: sum the Article 22 Income Tax on all invoices, subtract the negative proofs, and then compare the result with the total collection in Coretax. A discrepancy means there are returns that have not been corrected, or one store has not been accounted for.
After correction, the treatment depends on your tax regime
Article 8 paragraph (3) states that Article 22 Income Tax can be counted as a payment for the current tax year. If your income is subject to final Income Tax, paragraph (4) makes it part of that final settlement. Any shortfall must be paid by you, as stated in paragraph (6). Article 13 paragraph (5) regulates the value on the correction document in the same manner.
The DJP via DDTC News adds: for sellers under final taxation, the correction value is deducted on the Unified Income Tax Period Tax Return in the tax period when that additional proof is issued. Therefore, the month of issuance of the negative proof also determines, not the month of the original order.
From the marketplace's perspective, Articles 14 and 15 require tax payments per tax period and reporting of merchant data along with the documents as attachments to the Unified Income Tax Period Tax Return. This means the DJP holds the same data as you. According to DDTC News, the collection data will also be filled in first in the draft Annual Tax Return, making discrepancies easier to spot.
What remains the seller's responsibility
The marketplace only collects and remits. As stated by Lazada in DDTC News coverage, the accuracy of tax data and the reporting of the Annual Tax Return remains the seller's responsibility. Therefore, keep all cancellation documents together with the original invoices, and check every month, do not wait until March.
Sources
- PMK Number 37 of 2025, JDIH Ministry of Finance
- There Are Returned Goods, Here's the Mechanism for Correcting Marketplace Proof of Collection, DDTC News
- Marketplace Income Tax Applies, Proof of Collection Available in Coretax and Seller Center, DDTC News
- Here's the Flow of Article 22 Income Tax Collection Practices in Marketplaces According to PMK 37/2025, IKPI