Starting August 1, 2026, income tax on online transactions officially kicks in. The rule, signed on July 1, 2026, applies to four major marketplaces: Tokopedia, Shopee, Blibli, and Lazada.
Under the new scheme, the responsibility for collecting tax shifts from individual sellers to the marketplace platforms. The Directorate General of Taxes, Bimo Wijoyanto stated, the tax collection system is to create fairness between online businesses and conventional shops.
With marketplaces now handling tax collection, the process becomes simpler for sellers because it’s done directly through the existing transaction system. Proof of collection will also be available in the coretax system, making it easy to access.
“With this mechanism, we hope — and we’re confident — that marketplaces and sellers will no longer be burdened with overly complicated administration for transactions happening on these platforms,” Bimo explained.
How the New System Works
In this setup, the marketplace acts as the tax collector. When a customer buys something, the platform first checks whether the seller is subject to tax.
▪️ Sellers with annual turnover above Rp500 million will face a final income tax (PPh) of 0.5% on gross sales.
▪️ Sellers with turnover up to Rp500 million are exempt, as long as they submit a declaration letter to the Directorate General of Taxes.
The marketplace then pays the collected tax to the Ministry of Finance each month before transferring the remaining sales proceeds to the seller.
Directorate General of Taxes stresses this isn’t a new tax, it’s just a new collection method. Business income has always been taxable under existing rules.
According to Inge Diana Rismawanti, Director of Counseling, Services, and Public Relations at Directorate General of Taxes, collecting tax directly through marketplaces will “boost compliance and reduce the administrative burden for millions of micro‑businesses that are hard to monitor.”
Impact on Marketplaces and Sellers
Prianto Budi Saptono, Executive Director of Pratama Kreston Tax Research Institute, says the biggest burden will fall on marketplaces. They will need to verify seller data, build reporting systems, and coordinate with tax authorities.
Operational costs may rise, but large platforms are seen as having the tech infrastructure to handle it. Smaller platforms or social commerce channels could benefit temporarily if sellers migrate to places with lighter oversight.
Prianto notes that not all sellers can pass the tax burden on to buyers. Strong brands might raise prices, but sellers in highly competitive categories — fashion, beauty, home goods — will struggle, since higher prices risk losing customers.
Most sellers are expected to absorb the cost by trimming profit margins rather than hiking prices.
Some businesses admit they’re considering shifting more sales to Telegram, Instagram, or WhatsApp, where transactions are harder to track. But leaving big marketplaces isn’t easy — platforms like Shopee and Tokopedia offer access to millions of buyers, logistics, digital payments, and promotions that smaller channels can’t match.
This policy signals a shift in government focus: from simply boosting digital economy growth to strengthening governance and tax compliance.
Sources: IDNFinancial, DDTC
Feat Image : AntaraNews//Aprillio Akbar
