Sri Mulyani Has Released Regulations Regarding The Taxation Of E-commerce From Merchants

Finance Minister Sri Mulyani Indrawati has announced regulations regarding electronic commerce (e-commerce) that impose income tax (PPh) 22 on traders.

According to the Minister of Finance Regulation (PMK) Number 37 of 2025, cited in Jakarta on Monday, this regulation is issued to facilitate and simplify administration while enhancing the efficiency and effectiveness of tax collection.

Thus, Sri Mulyani, in her capacity as finance minister, has designated marketplaces as Electronic System Trade Organizers (PPMSE) responsible for collecting taxes from traders.

Article 8, paragraph (1), specifies that the amount of PPh 22 to be collected is 0.5 percent of the gross turnover received by traders within a year. This collection is separate from value-added tax (PPN) and luxury goods sales tax (PPnBM).

The tax collection applies to traders with a turnover exceeding Rp500 million. This must be substantiated by a new declaration submitted by the trader to the designated marketplace as PPMSE, no later than the end of the month in which the turnover surpasses this threshold.

Conversely, traders with a turnover below Rp500 million are exempt from this collection, which must be evidenced by a declaration submitted to the designated marketplace. This provision is outlined in Article 10, paragraph (1), item a.

Exemptions also apply to delivery or expedition services provided by traders who are partners of technology-based application companies or online motorcycle taxis.

No levies are imposed on the sale of goods and/or services by merchants who provide a certificate of exemption (SKB) from withholding or collection of income tax on sales.

Sales of jewelry made of gold, gold bars, jewelry made entirely of materials other than gold, gemstones, and/or similar stones conducted by manufacturers of gold jewelry, gold jewelry traders, and/or gold bar entrepreneurs are also exempt from levies.

Other transactions that are excluded include those related to prepaid mobile credits and starter cards, as well as the transfer of rights to land and/or buildings or agreements binding the sale of land and/or buildings along with their amendments.

This regulation was established on July 11, 2025, and was promulgated on July 14, 2025.

Tag: ANTARA/Bayu Saputra/pri Finance Minister PMK