Indonesia's 0.5% Marketplace Tax Is Running: What PT PMAs Should Check

TL;DR

Businesses selling through appointed Indonesian marketplaces should review their October settlements.

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The Facts

What changed

Businesses selling through appointed Indonesian marketplaces should review their October settlements. DJP's 1 October 2026 announcement says collection began that day, replacing the previously announced adjustment period through 31 October. Its release names Shopee, Blibli, Tokopedia and Lazada's operating companies. DJP announcement, 1 October 2026.

For a PT PMA, the practical question is whether its sales and seller account fall within the domestic-seller mechanism. Foreign ownership alone should not be treated as an exemption. The governing instrument is PMK 37/2025, rather than a separate tax imposed simply because an investor is foreign.

The date is also stated on page 1 of DJP's press-release PDF, numbered SP-23/2026, dated 1 October 2026. Its wording is “pelaksanaan pemungutan dimulai pada 1 Oktober 2026”. The same page explicitly describes the former adjustment period through 31 October and the government's subsequent decision to begin on 1 October. DJP primary PDF, SP-23/2026, page 1.

Understand the deduction before changing the books

DJP describes a 0.5% collection on qualifying turnover excluding VAT and luxury-goods sales tax. It changes collection of an existing income-tax obligation; it is not a new category of tax.

The collected amount may be a tax credit or part of final income-tax settlement, depending on the applicable rules. Do not automatically record every deduction as an additional operating cost, or describe every seller's collection as nonfinal. Have the accountant establish the treatment applicable to the company and transaction before posting it.

The small-seller exception is not a company allowance

The announced exception for annual turnover up to Rp500 million applies to individual taxpayers who provide the required declaration. It is not an automatic Rp500 million exemption for a PT PMA. Other claimed exclusions also need their own legal basis and supporting documents. DJP release and implementation explanation.

A practical review for your finance team

Start with one marketplace and one settlement period. Download the transaction report, invoices, payout statement and available collection evidence. Keep the original files together so the accountant can trace a sale from its invoice to the amount received.

Compare the registered seller's legal name and tax details with the company actually earning the revenue. If a store account is held in a founder's personal name while sales belong to the company, flag that mismatch for review instead of silently treating the records as interchangeable.

Prepare a reconciliation that separates sales, VAT where applicable, marketplace fees, adjustments and tax collections. Investigate unexplained differences; the amount deposited in the bank is not, by itself, a complete sales record. Record who reviewed each discrepancy and retain the platform's response.

For businesses using several sales channels, keep channel-level records. This appointment does not establish that every website or social-media sale is collected through the same mechanism.

Bali Zero take

The immediate task is a clean audit trail. A small percentage can still create repeated reconciliation errors if the seller identity, invoice and payout report tell different stories. Resolve those differences while the records and platform support history are easy to retrieve.

This is an implementation update checked on 8 October 2026. The 1 October collection start should be distinguished from the regulation's earlier issue date and from the superseded November timetable.

Sources

Primary: DJP implementation announcement, 1 October 2026 and PMK 37/2025.

Background commentary: MAP Resources, 6 October 2026.

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Bali Zero Take

Our Analysis

The immediate task is a clean audit trail. A small percentage can still create repeated reconciliation errors if the seller identity, invoice and payout report tell different stories. Resolve those differences while the records and platform support history are easy to retrieve.

This is an implementation update checked on 8 October 2026. The 1 October collection start should be distinguished from the regulation's earlier issue date and from the superseded November timetable.

Primary Source

Exa: mapresourcesindonesia.com

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