Published 23 October 2026, this DGT article addresses a critical operational question arising from the new marketplace withholding regime: whether individual merchants must obtain a Surat Keterangan Bebas (SKB) or Tax Exemption Certificate to avoid the 0.5% final income tax withholding. The guidance confirms that the 0.5% withholding under Article 4(2) is final in nature, meaning no further income tax liability arises for the seller, and consequently, an SKB is not required. However, merchants exceeding the IDR 4.8 billion turnover threshold must register for VAT and are subject to standard Article 23/26 withholding, where an SKB may be relevant. The article emphasizes the distinction between final and non-final withholding mechanisms.
Key Takeaways
- Final Tax Nature Eliminates SKB Need: For micro-merchants below the VAT threshold, the 0.5% withholding represents full and final tax settlement; no annual tax return or exemption certificate is necessary.
- Threshold Monitoring Critical: Merchants approaching the IDR 4.8 billion turnover limit must proactively register for VAT and transition to standard withholding rules to avoid penalties.
- Platform Responsibility for Classification: Marketplace operators bear the duty to correctly classify sellers based on turnover data and apply the appropriate withholding article.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement