The rapid growth of Internet of Things (IoT) dramatically increases power consumption of wireless devices. Simultaneous wireless information and power transfer (SWIPT) is a promising solution for sustainable operation of IoT devices. In this paper, we study energy efficiency (EE) in SWIPT-based distributed antenna system (DAS), where power splitting (PS) is applied at IoT devices to coordinate the energy harvesting (EH) and information decoding (ID) processes by varying transmit power of distributed antenna (DA) ports and PS ratios of IoT devices. In the case of single IoT device, we find the optimal closed-form solution by deriving some useful properties based on Karush-Kuhn-Tucker (KKT) conditions and the solution is no need for numerical iterations. For the case of multiple IoT devices, we propose an efficient suboptimal algorithm to solve the EE maximization problem. Simulation results show that the proposed schemes achieve better EE performance compared with other benchmark schemes in both single and multiple IoT devices cases.