The Indonesian E-Commerce Association reported that the initial implementation of the Income Tax collection policy through marketplaces is proceeding well, in line with adjustments to the systems and business processes implemented by digital platforms.
The government previously appointed four electronic trading platform providers—Shopee, Tokopedia, Lazada, and Blibli—as collectors of Article 22 Income Tax on transactions conducted by domestic merchants through marketplaces. This policy took effect on August 1, 2026.
"The initial implementation phase is going well. idEA member marketplaces are continuously adjusting their systems and business processes, while the Directorate General of Taxes is actively coordinating with the industry. Because this is a new mechanism, there are still several adjustments to be made to ensure smooth implementation and provide certainty for all parties," said idEA Chairman Budi Primawan when contacted.
