PPh 22 in Indonesia: Imports, Government and Marketplace Sales
PPh 22 is income tax collected in advance on imports, government sales and marketplace sales. The current rates, who collects it and how you credit it.
References (7)
- Income Tax Law, UU No. 7 Tahun 1983, Article 22 as replaced by UU No. 36 Tahun 2008. Article 22(1) lets the Minister of Finance appoint collectors. Article 22(3) sets a rate 100% higher without an NPWP.
- PMK No. 51 Tahun 2025 on Article 22 income tax, in force 1 August 2025. Article 2(1) names the collectors. Article 3(1)(a)(1) sets the import rates, with Lampiran A and B, and Article 3(1)(b) the rate on government and SOE purchases. Article 3(2) defines the import value. Article 4 sets what is not collected on. Articles 5, 6 and 7 cover when import tax is due and paid and the payment slip. Article 8 covers the collection slip and the report. Article 10 sets when the tax is final.
- PMK No. 37 Tahun 2025 on marketplaces as collectors, in force 14 July 2025. Article 8 sets the rate and how it is credited. Article 10(1)(a) covers individual sellers with turnover up to IDR 500 million. Article 12(4) sets the document that serves as the slip.
- DJP press release SP-14/2026, 1 July 2026, naming Blibli, Shopee, Tokopedia and Lazada. DJP press release SP-23/2026, 1 October 2026, on the start of collection by the four, appointed again on 24 September 2026.
- PMK No. 253/PMK.03/2008 as amended, latest by PMK No. 92/PMK.03/2019, on very luxurious goods.
- PMK No. 81 Tahun 2024. Article 94(2)(d) sets payment by the 15th of the following month. Article 171(1)(d) and (2)(b) set the report within 20 days in the unified monthly return. Articles 100 and 173 move both to the next working day. Its own Articles 217 to 225 on PPh 22 were deleted by PMK No. 54 Tahun 2025 from 1 August 2025.
- PER-11/PJ/2025, Articles 15(1) and 17, on the unified collection slip made in eBupot.
PPh 22 is income tax collected in advance in Indonesia: when goods are imported, when goods are sold to government agencies or state-owned companies, and, from October 2026, when sales are made through an appointed marketplace. Its full name is Pajak Penghasilan Pasal 22, income tax under Article 22 of the Income Tax Law. PPh 22 is not an extra tax: apart from fuel and gas sold to distributors and agents, it counts towards the income tax the importer or seller owes for the year. Tax withheld on payments for services is a different tax, covered in our guide to withholding tax on services.
PPh 22 on imports
On an import, the tax is charged on the import value: the cost, insurance and freight (CIF) value, plus the import duty and the other customs levies (Peraturan Menteri Keuangan, a Minister of Finance regulation, PMK 51/2025, Article 3(2)). It is paid together with the import duty, by the importer or through Customs (Articles 5(1) and 6(1)). Once validated, the payment slip serves as the collection slip (Article 7(1)).
The rate depends on the goods and on whether they come in under an importer identification number (API, Angka Pengenal Impor).
| With API | Without API | |
|---|---|---|
| Other goods | 2.5% | 7.5% |
| List A | 10% | 10% |
| List B | 7.5% | 7.5% |
| Soy, wheat | 0.5% | 7.5% |
| Gold bars | 0.25% | 0.25% |
List A and List B are annexes to the regulation. List A, at 10%, covers consumer goods such as cosmetics, footwear, electronics, vehicles, furniture and toys; List B, at 7.5%, covers others such as food and drink, clothing and household goods. The table’s soy and wheat row also covers wheat flour.
| Description | IDR |
|---|---|
| Cost, insurance and freight (CIF) | 100,000,000 |
| Import duty | 8,000,000 |
| Other customs levies | 2,000,000 |
| Import value | 110,000,000 |
| Rate, with an importer number (API) | 2.5% |
| PPh 22 collected 2.5% × 110,000,000 | 2,750,000 |
The figures are round numbers for illustration, not a real duty rate. Some imports are not collected on, such as household effects on a move and goods brought in for a time and sent back out (Article 4(1)(b) and (c)). The rates in the table apply to a taxpayer with an NPWP (Nomor Pokok Wajib Pajak, the tax identification number); without one, the rate is 100% higher (Income Tax Law, UU 36/2008, Article 22(3)). Our guide to importing goods into Indonesia covers the importer number and customs side.
PPh 22 on sales to government and state-owned companies
A government agency, or a state-owned company (SOE) and certain of its subsidiaries, collects 1.5% of the price, excluding VAT, when it pays for goods it buys (for an SOE, goods and materials for its business) (PMK 51/2025, Articles 2(1)(b) and (c), 3(1)(b) and 5(4)). It makes a collection slip and hands it to the seller (Article 8(1) and (2)).
Nothing is collected in these cases (Article 4(1)(e)):
- on a government purchase of up to IDR 2 million, excluding VAT (value added tax), where the payment is not one transaction split into parts;
- on an SOE purchase of up to IDR 10 million, excluding VAT, on the same condition;
- by a government agency where the seller hands over a copy of the certificate showing it pays income tax on business turnover under the income tax rules for taxpayers with a set gross turnover.
Other sellers and buyers also collect it, such as some manufacturers selling to distributors and sellers of very luxurious goods (PMK 51/2025, Article 2(1); PMK 253/PMK.03/2008 as amended by PMK 92/PMK.03/2019). Where an import or delivery is not subject to income tax, nothing is collected, and the exemption is shown by a certificate (surat keterangan bebas, SKB) issued by the Director General of Taxes (PMK 51/2025, Article 4(1)(a) and (3)).
PPh 22 on marketplace sales
From October 2026, four appointed marketplaces, Shopee, Tokopedia, Blibli and Lazada, collect the tax from domestic sellers (Directorate General of Taxes press releases SP-14/2026 and SP-23/2026). The rate is 0.5% of the seller’s gross turnover on the invoice, excluding VAT and luxury-goods sales tax, and it is due when the marketplace receives the payment (PMK 37/2025, Article 8(1) and (2)). The marketplace invoice serves as the collection slip (Article 12(4)).
A seller on the ordinary income tax rates can credit it against the year’s tax. A seller on the final tax on turnover treats it as part of paying that tax (Article 8(3) and (4)).
Up to IDR 500 million? Give the marketplace your statement
An individual seller whose turnover for the year is up to IDR 500 million is not collected on once they give the marketplace a statement saying so (PMK 37/2025, Article 10(1)(a)). Without the statement, the 0.5% is collected (Article 10(1)(a)); a seller who gives the marketplace no information at all is collected on at the same rate (Article 8(8)). Not being collected on does not change the income tax the seller owes (Article 10(2)).
If your company collects PPh 22
A company appointed as a collector makes the slip in eBupot, the slip module of Coretax, the tax office’s online system, and hands it to the taxpayer it collected from (PMK 51/2025, Article 8; PER-11/PJ/2025, Peraturan Direktur Jenderal Pajak, a Director General of Taxes regulation, Articles 15(1) and 17). It pays the tax by the 15th of the following month and reports it by the 20th in the unified monthly return; both dates move to the next working day when they fall on a weekend or holiday (PMK 81/2024, Articles 94(2)(d), 100, 171(1)(d) and 173).
What happens to PPh 22 once it is collected
The tax is not final. The taxpayer it was collected from can credit it against their income tax for the year (PMK 51/2025, Article 10(1)). The exception is fuel and gas sold to distributors and agents, where the tax is final (Article 10(2)).
Tax collected last year is also deducted when this year’s monthly income tax instalment is worked out, as our note on PPh 25 instalments shows. Our corporate tax team accounts for the PPh 22 collected from your company and credits it in your returns.