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Direktorat Jenderal Pajak (DJP) — Berita·ID·

Pemungutan PPh Pasal 22 Melalui Marketplace Mulai Dilaksanakan 1 Oktober 2026

Pemungutan PPh Pasal 22 Melalui Marketplace Mulai Dilaksanakan 1 Oktober 2026 Jakarta, 1 Oktober 2026 – Direktorat Jenderal Pajak (DJP) menyampaikan bahwa pemungutan Pajak Penghasilan (PPh) Pasal 22 atas penghasilan pedagang dalam negeri melalui marketplace mulai dilaksanakan pada 1 Oktober 2026. Pemungutan tersebut dilakukan oleh empat penyelenggara Perdagangan Melalui Sistem Elektronik (PMSE) yang telah ditunjuk oleh Pemerintah melalui Keputusan Direktur Jenderal Pajak pada 24 September 2026. Empat marketplace tersebut adalah PT Shopee International Indonesia, PT Global Digital Niaga Tbk, PT Tokopedia, dan PT Ecart Webportal Indonesia. Sebelumnya, pemerintah telah memberikan waktu penyesuaian pelaksanaan pemungutan PPh Pasal 22 melalui marketplace sampai dengan 31 Oktober 2026 dengan mempertimbangkan berbagai aspek, termasuk kondisi ekonomi masyarakat dan kesiapan implementasi kebijakan. Dalam perkembangannya, berdasarkan hasil evaluasi serta kesiapan sistem dan administrasi penyelenggara marketplace, pemerintah menetapkan pelaksanaan pemungutan dimulai pada 1 Oktober 2026. Direktur Jenderal Pajak, Bimo Wijayanto, menyampaikan bahwa penyesuaian waktu pelaksanaan tersebut merupaka

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