Indonesia to Start Taxing E-Commerce Transactions in February 2026

October 9, 2025 | 09:21 pm

TEMPO.CO, Jakarta -  Indonesian Director General of Taxation Bimo Wijayanto announced that the country will begin collecting taxes on e-commerce transactions next year.

He said four major online marketplaces, namely Blibli, Lazada, Shopee, and Tokopedia, have been appointed as income tax (PPh) collectors under Article 22.

Finance Minister Purbaya Yudhi Sadewa had earlier stated that the implementation of the e-commerce tax would be postponed. However, Bimo has now confirmed the official start date.

“(E-commerce tax) February 2026,” he said briefly at the Directorate General of Taxes (DGT) headquarters in Jakarta on Thursday, October 9, 2025.

Bimo did not elaborate on the details of the policy. Previously, former Finance Minister Sri Mulyani Indrawati had issued regulations designating e-commerce platforms as tax collectors.

The policy was stipulated in Minister of Finance Regulation (PMK) No. 37/2025, which was enacted on June 11, 2025, and took effect on July 14, 2025, before later being revoked.

Under the regulation, domestic traders conducting transactions through electronic systems are required to make payments via e-commerce platforms. The DGT designates which marketplaces are authorized to collect income tax under Article 22.

According to Article 7, paragraph 2 of the regulation, “The Minister delegates authority to the Director General of Taxation to appoint other parties as tax collectors as referred to in Article 2 paragraph (1) and to determine transaction value limits and/or traffic thresholds as referred to in Article 3 paragraph (3).”

With this framework, e-commerce platforms such as Shopee and Tokopedia will serve as tax collectors for online sales transactions.

By appointing marketplaces as Article 22 income tax collectors, micro, small, and medium enterprises (MSMEs) conducting business through these platforms can fulfill their tax obligations more easily.

The DGT said this mechanism is expected to improve compliance among online merchants and support fairer taxation across the digital economy.

Anastasya Lavenia contributed to the writing of this article.

Editor’s Choice: Optimism from the Indonesian Finance Minister Regarding Consumer Confidence in October 2025

Click here to get the latest news updates from Tempo on Google News

Bank Mandiri Disburses 74% of Government Funds, Finance Ministry: "Quite Promising"

4 jam lalu

Finance Minister Urges IDX to Strengthen Oversight of Investor Behavior

6 jam lalu

Finance Minister Vows Support for Bridge Construction in North Kalimantan

8 jam lalu

Indonesia's Energy Minister Says Only Cooperatives Near Mining Sites Eligible for Permits

9 jam lalu

Optimism from the Indonesian Finance Minister Regarding Consumer Confidence in October 2025

12 jam lalu

Germany Investigating China's Temu on Price-Fixing Suspicions

22 jam lalu

Indonesia to Inject Around Rp10tn to Regional Development Banks, Finance Minister Says

1 hari lalu

Indonesia's Pertamina Vows to Accelerate Refinery Projects After Minister's Rebuke

1 hari lalu

Japan Approves Kyoto Tourist Tax Hike to Curb Overtourism

1 hari lalu

Kyoto Plans to Impose Highest Ever Hotel Tax Starting March 2026

1 hari lalu