Correction: marketplace withholding of PPh Article 22 on online sellers was postponed — collection now starts 1 November 2026

Correction: this article previously said that Tokopedia, Shopee, Lazada and Blibli would start withholding PPh Article 22 from domestic merchants on 1 August 2026. That start was postponed. In announcement PENG-46/PJ.09/2026, dated 5 August 2026, the Directorate General of Taxes (DJP) deferred PMK 37/2025 until 31 October 2026, so collection now starts on 1 November 2026. The July designation of the four marketplaces is being cancelled and they will be designated again — DJP has said on 1 October 2026 — and tax already collected under the cancelled designation is to be returned to the merchants. On 18 September the Director General of Taxes confirmed the 1 November date. We missed the postponement when it was announced and are correcting the record now. The substance is unchanged: 0.5% of gross turnover, collected by the platform.

Key points

• Correction (21 September 2026): this article previously stated that collection by the platforms started on 1 August 2026. It was postponed on 5 August, and we did not pick that up at the time.
• The postponement: DJP announcement PENG-46/PJ.09/2026, dated 5 August 2026, defers PMK 37/2025 until 31 October 2026. Collection of PPh Article 22 under it starts on 1 November 2026. The stated reason is to protect household purchasing power while economic conditions remain a concern for the government; DJP says the substance of the policy is unchanged and only its start date moves.
• Re-designation and refunds: the Director General's decree designating the marketplaces as collectors is to be cancelled and the marketplaces designated again — DJP said on 6 August that this would happen on 1 October 2026. PPh Article 22 the marketplaces had already collected under the original designation is to be returned by them to the merchants.
• 18 September: Director General of Taxes Bimo Wijayanto said the rule is "postponed until 31 October; God willing, on 1 November we will apply it, in line with the platforms' readiness," and that this rests on the existing rules and announcement — he had no direction on it yet from new Finance Minister Suahasil Nazara. Some reports on 17 September gave 1 October as the start date after remarks he made on the 16th; the published announcement and his 18 September statement both give 1 November for collection.
• Platforms: the July 2026 designation named Tokopedia, Shopee, Lazada and Blibli, and the Director General named the same four as ready in September. The new designation decree had not been published as of writing.
• Rate: 0.5% of gross turnover, excluding PPN and PPnBM. As reported, individual merchants with turnover up to Rp500 million in a tax year are not subject to collection if they give the marketplace a turnover statement.
• DJP emphasises this is not a new tax — it shifts administration from the merchant to the platform.

Sources

• Direktorat Jenderal Pajak — Pengumuman PENG-46/PJ.09/2026 tentang Penundaan Waktu Pemberlakuan Ketentuan Pemungutan PPh Pasal 22 oleh Marketplace (5 August 2026; primary source)
• DDTCNews — Kepdirjen Batal, DJP Akan Tunjuk Ulang Marketplace Pemungut PPh 22 (18:30 WIB, 6 August; re-designation on 1 October, refunds to merchants)
• Liputan6 — Pajak Marketplace Berlaku Mulai 1 November 2026 (20:50 WIB, 18 September; DG Bimo Wijayanto)
• periskop.id — DJP Pastikan Pajak Marketplace Berlaku 1 November 2026 (17:01 WIB, 19 September)
• CNN Indonesia — DJP Pungut Pajak Seller Marketplace Mulai 1 Oktober (10:17 WIB, 17 September; the report that gave 1 October)
• Direktorat Jenderal Pajak — press release on PMK 37/2025 implementation
• DDTC News — Penunjukan marketplace sebagai pemungut pajak dieksekusi Juli 2026