Viralterkini.id, JAKARTA – The government, through the Directorate General of Taxes (DJP), has begun implementing Minister of Finance Regulation (PMK) Number 37 of 2025 by appointing four marketplace organizers as collectors of Income Tax (PPh) Article 22 on the income of domestic traders who sell via digital platforms.
The policy, which will be implemented on July 1 2026, is part of the government’s efforts to simplify tax administration, increase legal certainty, and encourage a more effective, easier and fairer tax system.
The Director General of Taxes, Bimo Wijayanto, emphasized that the regulation does not introduce a new type of tax for business actors.
“PMK-37/2025 does not regulate new types of taxes. Traders who earn income from their business activities basically already have an obligation to pay Income Tax in accordance with applicable regulations. This regulation only regulates the mechanism for collecting it through the marketplace so that administration becomes simpler and provides certainty for business actors,” said Bimo.
According to him, the collection mechanism through the marketplace also aims to create equal tax treatment between business actors who transact digitally and conventionally. With this system, tax compliance is expected to increase without increasing the administrative burden for taxpayers.
The government also ensures that micro business actors continue to receive protection. Individual taxpayers with a turnover of up to IDR 500 million per year will not be subject to collection of PPh Article 22 by the marketplace, as long as they have submitted a statement letter in accordance with applicable regulations.
In its implementation, the marketplace will collect PPh Article 22 of 0.5 percent of sales turnover which does not include Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM). The tax collected is not an additional levy, but can be credited as a tax payment in the current year or become part of the Final Income Tax settlement in accordance with applicable regulations.
The four organizers of Trading Through Electronic Systems (PMSE) who have been appointed as collectors of PPh Article 22 include PT Global Digital Niaga Tbk (Blibli), PT Shopee International Indonesia, PT Tokopedia, and PT Ecart Webportal Indonesia (Lazada). The four marketplaces are responsible for collecting, depositing and reporting taxes in accordance with the provisions of PMK Number 37 of 2025.
The regulation also regulates a number of transactions that are exempt from collecting PPh Article 22, including sales of delivery or expedition services by individual taxpayers who are partners of technology-based application companies, sales of goods or services by traders who have a Certificate of Exemption (SKB) from withholding and/or collecting PPh, as well as transactions selling credit and starter cards.
Bimo added, DJP will continue to coordinate with all marketplace organizers and stakeholders so that policy implementation runs optimally.
“We will continue to coordinate with PMSE organizers and all stakeholders so that the implementation of PMK-37/2025 runs well. Through this policy, the government wants to provide tax administration that is increasingly simple, provides legal certainty, while supporting the creation of a fair and effective tax system without adding new types of taxes,” he concluded.
The public can obtain complete information regarding PMK Number 37 of 2025 along with the mechanism for collecting, depositing and reporting PPh through the official website of the Directorate General of Taxes. (isk)
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