Its Official! Marketplace Organizers to Collect Article-22 PPh from Domestic Merchants with Gross Turnovers Exceeding Rp. 500 Million

In an effort to improve the overall efficiency and effectiveness of Indonesia’s tax collection regime, particularly as it relates to income taxes (Pajak Penghasilan– “ PPh ”), the Minister of Finance (“ Minister ”) has decided to introduce an applicable mechanism for the appointment of other parties as PPh collectors, as well as a set of applicable procedures for the collection, deposit and reporting of PPh collected by these other parties on income that is received or earned by domestic merchants via Electronic System-Based Trading Activities (Perdagangan Melalui Sistem Elektronik– “ PMSE ”) through the issuance of Regulation No. 37 of 2025 (“ Regulation 37/2025 ”), which has been in force since 14 July 2025. [1]