Correction, again: marketplace withholding of PPh Article 22 was not delayed to November — DJP moved it earlier instead, to 1 October 2026

This article has now been corrected twice. We first reported that Tokopedia, Shopee, Lazada and Blibli would start withholding PPh Article 22 from domestic merchants on 1 August 2026; that start was postponed, and as of 18 September DJP was still telling reporters collection would begin 1 November 2026 (see the correction below). DJP has since moved earlier again: it designated the four marketplaces as collectors by Director General decree on 24 September 2026, and announced on 1 October 2026 that withholding starts on 1 October — not 1 November — citing the platforms' systems and administrative readiness. In practice Shopee, Tokopedia, Blibli and Lazada apply it to transactions from 2 October 2026 (Shopee: from 00:00 WIB). DJP's own framing is that the government had allowed an adjustment period running to 31 October 2026, and simply decided not to use all of it, rather than announcing a second postponement. The substance remains unchanged throughout: 0.5% of gross turnover, withheld by the platform, with individual merchants under Rp500 million in annual turnover exempt if they submit a turnover statement.

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.
• Second correction (2 October 2026): withholding did not start on 1 November as DJP itself had said on 18 September. By Director General decree dated 24 September 2026, the four platforms were redesignated as collectors — this time under their registered legal entities: PT Shopee International Indonesia, PT Global Digital Niaga Tbk, PT Tokopedia and PT Ecart Webportal Indonesia. On 1 October 2026, DJP announced that collection starts on 1 October, citing an evaluation of the platforms' systems and administrative readiness. The platforms themselves say they apply it to transactions from 2 October 2026 — Shopee from 00:00 WIB, Tokopedia, Blibli and Lazada from 2 October — so a sale made on 1 October should not carry the deduction (DDTCNews, 2 October). DJP's framing is that the government had allowed an adjustment period running to 31 October 2026 and chose not to use all of it, rather than describing this as a further postponement reversed. No new rate or exemption rule accompanies this; PMK 37/2025 and the 0.5% mechanism above are unchanged.

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
• Direktorat Jenderal Pajak — Pemungutan PPh Pasal 22 Melalui Marketplace Mulai Dilaksanakan 1 Oktober 2026 (1 October 2026; primary source, DG decree of 24 September 2026, four platforms' registered entity names)
• ANTARA News — Pemungutan pajak marketplace mulai berlaku per 1 Oktober 2026 (1 October 2026; adjustment period to 31 October not used in full)
• IDX Channel — DJP Pastikan Pajak Merchant Marketplace Berlaku 1 Oktober 2026 (Director General Bimo Wijayanto)
• DDTCNews — Perhatian, Shopee hingga Tokopedia Mulai Pungut Pajak 0,5% Hari Ini (10:00 WIB, 2 October; platforms apply it from 2 October, Shopee from 00:00 WIB)