Does marketplace omzet count toward the final tax?

It does. The omzet for the 0.5% final tax is your entire business turnover across channels — Shopee, Tokopedia, TikTok Shop, WhatsApp, even offline sales. The first Rp500 million a year is tax-free; the excess is taxed at 0.5%, deposited monthly by the 15th.

Does a corporate buyer withhold PPh on a Dropshipper / Online Seller's invoice?

On ordinary goods purchases, generally not — PPh 23 withholding applies to services, rent, and royalties. You receive the full invoice value, and your tax duty runs off omzet through the 0.5% UMKM final tax.

Can a Dropshipper / Online Seller use the 0.5% UMKM final tax?

Yes, as long as you are an individual (or PT Perorangan) with omzet ≤ Rp4.8 billion/year and not pekerjaan bebas. The first Rp500.000.000 of annual omzet is tax-free (PP 55/2022 as amended by PP 20/2026 — now permanent); the excess is taxed at 0.5%, deposited by the 15th of the following month.

Does a Dropshipper / Online Seller issue the bukti potong themselves?

No. On your sales invoice it is the client who withholds the PPh and issues the official bukti potong via e-Bupot (DJP Coretax). Your job is to make sure every withholding comes with its slip and to keep them for the annual SPT. Tagihin can only generate a draft/preview bukti potong — never an official DJP document.

Freelancer guide

Invoicing & tax for a Dropshipper / Online Seller in Indonesia

A Dropshipper / Online Seller in Indonesia bills with invoices and kwitansi like any business, but the tax runs off omzet, not client withholding: sales of goods are generally not subject to PPh 23. As an individual with omzet ≤ Rp4.8 billion/year, the 0.5% UMKM final tax applies (PP 55/2022 as amended by PP 20/2026 — now permanent) with the first Rp500 million of annual omzet tax-free. Example: you receive a Rp9.000.000 corporate PO in full — Rp9.000.000 — then deposit the 0.5% yourself monthly (by the 15th of the following month, PMK 81/2024) once annual omzet passes Rp500 million.

Selling through marketplaces, TikTok Shop, and WhatsApp means money arrives through many doors — and when a corporate PO lands (office hampers, uniforms, merchandise), you’re suddenly asked for a formal invoice plus kwitansi. Your own tax runs off omzet, not client withholding.

By the Tagihin team · Updated 10 Jun 2026

A worked example

Say an office orders Rp9.000.000 worth of goods from you and asks for a formal invoice. There is no PPh withholding on a goods purchase — the figures below come straight from the Tagihin engine.

Fee (before PPN)	Rp9.000.000
Total invoiced	Rp9.000.000
Net the client pays (QRIS amount)	Rp9.000.000

The buyer transfers the full Rp9.000.000 — the exact amount encoded in the QRIS QR on your invoice.

Your own tax: the 0.5% UMKM final tax

As an individual with omzet ≤ Rp4.8 billion/year who is not pekerjaan bebas, your business income is taxed at a final 0.5% of omzet (PP 55/2022 as amended by PP 20/2026 — permanent for individuals and PT Perorangan since April 2026). The best part: the first Rp500.000.000 of annual omzet is tax-free. Example: Rp600.000.000 of annual omzet → only the excess is taxed, so the year's tax is Rp500.000. Deposits are monthly, by the 15th of the following month (PMK 81/2024), using a billing code from DJP Coretax.

Run your own numbers: UMKM 0.5% final-tax calculator · Monthly deposit guide

Why is your goods invoice not withheld?

PPh 23 withholding applies to services, asset rental, and royalties — not ordinary goods purchases. So corporate POs for goods are generally paid in full. (Certain government/state-owned buyers have their own collection rules — ask their finance team if that is your buyer.) Your tax duty runs off omzet through the 0.5% final tax above.

What to watch for in this trade

Sales of goods are generally not subject to PPh 23 withholding — that applies to services, rent, and royalties. Your duty centres on the 0.5% final tax over the omzet of all channels (marketplace + WhatsApp + offline), deposited monthly once annual omzet passes Rp500 million.

Documents you’ll need

Surat penawaran (quotation) — lock the scope and price before work starts
Invoice — the formal bill, with an exact-amount QRIS QR so the client just scans
Kwitansi (receipt) — proof of payment; above Rp5 million it requires the Rp10.000 meterai (Law 10/2020; e-meterai for PDFs)

Tools & guides for this

Tagihin issues invoices and receipts that compute the withholding for you, with an exact-amount QRIS QR embedded — the client scans and the money lands straight in your own account.

Start invoicing as a Dropshipper / Online Seller — free →

No credit card required — start on the free plan.

Tagihin only formats and computes documents for you. This is general information, not tax advice — please confirm with the DJP (Indonesian tax office) or your accountant.