According to Momentum Works data, the gross merchandise value (GMV) of Indonesia's e-commerce sector is estimated to reach US$56.5 billion or Rp917 trillion (assuming an exchange rate of Rp16,230 per US$) in 2024.
Shopee is the largest marketplace in Indonesia, holding a 46% market share of the total GMV.
Shopee's dominance extends beyond Indonesia to other Southeast Asian countries, including Thailand (51%), Singapore (56%), Vietnam (65%), Malaysia (62%), and the Philippines (52%).
Tokopedia is the second-largest e-commerce platform in Indonesia with a 23% market share, followed by its affiliate, TikTok Shop, at 11%.
Other marketplaces include Bukalapak (10%), Lazada (7%), and Blibli (4%).
E-commerce Taxes
Reporting from Katadata, the Indonesian government is currently developing new regulations to implement taxes on e-commerce. Merchants selling on marketplaces will be subject to taxes on their transactions.
Reuters sources reveal that under the new rules, marketplaces will be required to deduct and remit 0.5% of the tax to the authorities. This tax will only apply to sellers with annual turnover ranging from Rp500 million to Rp4.8 billion.
This policy aims to level the playing field with brick-and-mortar stores. The Reuters source also indicates that the e-commerce seller tax will be implemented in July 2025.
This new regulation will undoubtedly affect several marketplaces in Indonesia, including TikTok Shop, Shopee, Tokopedia, Lazada, Blibli, and Bukalapak.
“Currently, the plan to designate marketplaces as tax collectors is still in the final stages of regulation by the government,” said Rosmauli, Director of Dissemination, Services, and Public Relations at the Directorate General of Taxes, Ministry of Finance, on Wednesday evening (June 25, 2025).
She explained that the government will implement this policy with the principle of simplifying tax administration and creating fair treatment between online and offline UMKM (Micro, Small, and Medium Enterprises).
Previously, the government had appointed marketplaces for government procurement of goods and services to collect taxes. This is based on the Minister of Finance Regulation (PMK) Number 58 of 2022 concerning the Appointment of Other Parties as Tax Collectors and the Procedures for the Collection, Payment, and/or Reporting of Taxes Collected by Other Parties for the Procurement of Goods and/or Services through the Government Procurement Information System.
The e-commerce tax regulation serves as a government trial run before designating e-commerce platforms in general to collect taxes. The government also previously postponed the collection of 0.5% income tax (PPh Article 22) for sellers on marketplaces.
(Read: Shopee Dominates Southeast Asia's e-Commerce GMV until 2024)