Tax Regulation Changes for Marketplace Seller

financialskeepers
Sep 7
2 min read

New Policy: Marketplace Tax

The Directorate General of Taxes (DGT) has issued a new regulation appointing marketplace operators as tax collectors for sellers on their platforms.

What is Marketplace Tax?

Marketplace tax refers to the tax imposed on transactions conducted through online marketplace platforms such as Shopee, Tokopedia, Lazada, and others.

Types and Rates of Marketplace Tax

The applicable tax is Income Tax Article 22 (PPh 22), with a rate of 0.5% of gross sales turnover (excluding VAT and Luxury Goods Sales Tax/PPnBM).

Legal Basis and Provisions

Under Minister of Finance Regulation (PMK) No. 37 of 2025, marketplaces are officially designated as collectors of PPh 22 from sellers. This regulation does not introduce a new type of tax but changes the mechanism of tax collection for online sellers.

Sellers Subject to Marketplace Tax

Marketplaces will only withhold tax from sellers who meet the following criteria:

Domestic taxpayers (both individuals and business entities).
Annual turnover exceeding IDR 500 million.

Marketplace Responsibilities as Tax Collectors

Marketplaces appointed by the DGT are required to:

Calculate and withhold PPh 22 from sellers’ transactions.
Deposit the withheld tax into the state treasury.
Provide tax withholding certificates (Bukti Potong) to sellers.
Report the tax collection to the DGT through the monthly tax return (SPT Masa).

Marketplaces not appointed by the DGT are not obligated to withhold this tax.

Collection and Reporting Mechanism

Withholding takes place when the buyer makes payment to the marketplace, not when the goods are shipped.
Withholding certificates will be provided by the marketplace to the seller.
Tax deposits must be made no later than the 15th of the following month, as stipulated in PMK No. 81 of 2024.
Reporting is carried out through the Monthly Income Tax Return (SPT Masa) in the e-Bupot Unification system.

Summary

The policy on PPh 22 collection by marketplaces introduces a new mechanism for taxing online sellers. Sellers with annual turnover exceeding IDR 500 million will have their taxes withheld by the marketplace. The marketplace is then responsible for depositing the tax to the state and reporting it via the unified tax return system.

References

JDIH BPK Regulation Database. Law No. 28 of 2007 on the Third Amendment to Law No. 6 of 1983 on General Tax Provisions and Procedures.
JDIH BPK Regulation Database. Minister of Finance Regulation No. 81 of 2024 on Tax Provisions in the Implementation of the Core Tax Administration System.
JDIH Kemenkeu.go.id. Minister of Finance Regulation No. 37 of 2025 on the Appointment of Other Parties as PPh Collectors and Procedures for the Collection, Deposit, and Reporting of Income Tax Collected by Other Parties on Income Received or Earned by Domestic Traders through Electronic Trading Systems.