Indonesia to widen digital tax collection from 9 November, adviser says
The tax authority says four marketplaces have already begun collecting Article 22 income tax on online merchants’ transactions under a separate timetable.
Indonesia will require banks, fintech businesses and e-commerce platforms to collect and remit taxes from 9 November 2026, according to Hashim Djojohadikusumo, chairman of the advisory council of the Indonesian Chamber of Commerce and Industry (Kadin). He said the digital collection scheme would cover taxes that had previously gone uncollected.
Speaking at the opening of Kadin’s 2026 national leadership meeting, Hashim named Shopee, Lazada and GOTO among the businesses covered, alongside state-owned and private banks. He described the measure as part of President Prabowo Subianto’s efforts to broaden tax collection and strengthen the government’s fiscal capacity.
Meanwhile, the Directorate General of Taxes has already introduced Article 22 income tax collection on online merchants’ marketplace transactions, effective from 1 October 2026. Director General of Taxes Bimo Wijayanto said Shopee, Tokopedia, Blibli and Lazada had been designated to collect the tax.
Bimo said implementation had taken account of economic conditions, as well as the administrative and system readiness of marketplaces and businesses. He stressed that the marketplace policy did not introduce a new type of tax or alter the value-added tax rate.
