Marketplace 0.5% Tax Update: The Latest PMK 37/2025 Schedule and What Online Sellers Should Do

According to a DJP press release dated 1 October 2026, Shopee, Tokopedia, Lazada and Blibli have been collecting Article 22 Income Tax (PPh 22) at 0.5% of sellers' turnover on their platforms since 1 October 2026. However, an earlier official DJP announcement (PENG-46/PJ.09/2026) said collection would start on 1 November 2026. The legal basis remains Minister of Finance Regulation (PMK) No. 37 of 2025. This is not a new tax: only the way it is paid has changed, from self-payment to collection by the marketplace.

Individual sellers with annual turnover of up to Rp500 million can be exempt, provided they submit a statement letter. The tax office (DJP) begins evaluating the scheme in early November, so now is a good time to tidy up your store data.

What has changed?

Previously, online sellers calculated and paid their own tax. Now, designated marketplaces collect 0.5% of gross turnover each time a payment is received. The base excludes VAT (PPN) and luxury-goods sales tax (PPnBM).

The tax collected is not lost. For sellers under the final MSME income tax scheme, it counts towards settling that final tax. For sellers under the general scheme, it becomes a tax credit in the annual tax return. Collection slips will appear in your tax account.

Timeline: from 1 July, to postponement, to the latest schedule

So which date applies? Two official DJP documents give different dates, and at the time of writing we have not found a DJP explanation reconciling them. DJP's most recent statement says 1 October 2026. The most practical way to confirm: check your October sales reports and collection slips in your seller dashboard, or ask the DJP contact centre (Kring Pajak 1500200). Also check whether any amounts collected in August have been refunded by the marketplace.

Who is affected?

The tax applies to domestic merchants, both individuals and businesses (PT, CV), who earn income through the designated marketplaces. The four designated marketplaces are:

• PT Shopee International Indonesia
• PT Tokopedia
• PT Ecart Webportal Indonesia (Lazada)
• PT Global Digital Niaga Tbk (Blibli)

There are some exceptions:

• Individuals with turnover of up to Rp500 million a year can be exempt by giving the marketplace a statement letter bearing a duty stamp. The Rp500 million limit covers all business turnover, including offline sales in a physical shop, not just one marketplace.
• Certain transactions are excluded, including delivery services by app partners, sales of phone credit and SIM cards, and certain jewellery-gold transactions.
• SKB holders (tax exemption certificate for withholding/collection) must submit the certificate to the marketplace.

A simple calculation

For individual sellers whose turnover has just passed Rp500 million: the statement letter must be submitted by the end of the month in which turnover crosses that limit. In DJP's FAQ example, Mr A's combined turnover passed Rp500 million in March 2026, so he submits the letter by 31 March 2026 and collection starts in April 2026.

Summary table

What about the 9 November digital tax news?

Steps you can take

1. Check your store data on every marketplace. Make sure your NPWP or NIK and correspondence address are correct. Sellers are responsible for this data.
2. Add up your annual turnover, online and offline. This tells you whether you (as an individual) are still under Rp500 million.
3. Submit the statement letter if you qualify. One letter per NPWP/NIK covers all accounts and all marketplaces; follow each marketplace's procedure for submitting it.
4. Download and keep the collection slips every month. Match them with your sales reports so no tax goes uncredited.
5. Record the collected tax in your books as a tax prepayment, not an expense, so your financial statements and 2026 annual return line up.
6. Check October collections and the refund of August collections in your marketplace reports.
7. Watch for DJP's evaluation results in early November and any announcement on other digital taxes.

This article summarises the key points of MoF Regulation No. 37 of 2025 for general information purposes and is not legal or tax advice for a specific case. Rules may change; refer to the official text and consult Sentary Consulting about your business before making decisions.