JAKARTA, thekabarnews.com—Shopee and Tokopedia have temporarily stopped collecting Indonesia’s Article 22 income tax from online sellers. They will return deductions taken before the government postponed the marketplace collection system.

Shopee stopped applying the 0.5-percent withholding at midnight on Thursday, August 6. Tokopedia followed at 5 p.m. Jakarta time on the same day, according to notices provided to their merchants.

The companies acted after the Finance Ministry’s Directorate General of Taxation (DJP) delayed marketplace collection under Finance Ministry Regulation No. 37/2025.

The mechanism had initially taken effect on August 1. This happened after the DJP appointed Shopee, Tokopedia, Lazada and Blibli as authorized collectors.

The suspension affects only the platforms’ automatic collection mechanism. It does not abolish sellers’ underlying income-tax obligations under Indonesian law.

Shopee said it would automatically refund Article 22 tax deducted from transactions completed between August 1 and August 5.

The platform expects to credit the money gradually to sellers’ balances from August 14 through September 30, 2026. Merchants do not need to submit applications or contact customer service to start the process.

Shopee said individual refund dates could vary. This is because the company must account for pending returns, cancellations and customer refunds before finalizing transaction values.

Tokopedia has also committed to returning all Article 22 deductions automatically. The company expects affected merchants to receive the funds in their seller balances no later than September 30.

Sellers should retain transaction records and compare the refunded amounts with tax deductions shown in their account statements. Any discrepancy should be reported through the platform’s official merchant-support channel.

Under Finance Ministry Regulation No. 37/2025, appointed marketplaces collect Article 22 income tax equal to 0.5 percent of a domestic seller’s gross turnover. This excludes value-added tax and luxury-goods sales tax.

The DJP stresses that the policy does not introduce a new tax. Instead, it transfers part of the payment process from merchants to designated platforms to simplify administration and improve compliance.

Individual sellers with an annual turnover of no more than Rp500 million are exempt from collection. However, they must submit the required declaration.

Other exemptions include certain delivery services, prepaid telephone products, qualifying gold transactions and sellers holding valid tax-exemption certificates. Full guidance is available on the DJP marketplace tax information page.

The government reportedly plans to restart collection on November 1, following a suspension through October 31.

As of August 10, the DJP’s public information page still listed August 1 as the collection start date. It had not displayed a revised appointment decision confirming the November schedule.

For publication accuracy, the November date should therefore be attributed to the government or platform notice. This should apply until the DJP publishes an updated legal or administrative document.