Just Click and Report Your Income Tax Article 23/26 : Find Out How Here!

The Indonesian Directorate General of Taxes has established  a web-based application called e-Bupot Application of Income Tax Article 23/26. It offers convenience, legal certainty, and ease of service to the withholding agents of Income Tax Article 23/26 on submitting Periodic Tax Return on digital form. The Application is able to create tax receipts and submit Periodic Tax Return of Income Tax Article 23/26. Therefore, using the same application is possible for both creating tax receipts and filing periodic tax returns.

Since September 2020, all withholding agents who are qualified to use Periodic Tax Returns of Income Tax Article 23/26 on adigital form as stipulated in the PER-04/PJ/2017 Article 6 paragraph 1 are obligated to use e-BupotApplication of Income Tax Article 23/26. The following requirements must be met by withholding agents in order to submit Periodic Tax Return of Income Tax Article 23/26 on a digital form:

  1. Issuing more than 20 (twenty) tax receipts of Income Tax article 23/26
  2. Gross income as the basis of the calculating amount of tax payable is more than Rp100.000.000,00 (a hundred million rupiah) on each tax receipts
  3. Have submitted a digital Periodic Tax Return

To be able to use e-BupotApplication of Income Tax Article 23/26, the taxpayer must have a digital certificate first. But, for The Taxable Person for VAT doesn’t need to make a digital certificate petition, because the digital certificate they use for e-Bupot is the exact same as the one they use for e-Faktur(digital tax invoice). Moreover, these are the general procedure to apply for a digital certificate petition:

  1. Taxpayers visit to the tax office where the taxpayer is registered
  2. Taxpayers complete the form of a digital certificate petition and attach the required documents
  3. The tax registrar asseses the form of the digital certificate petition and any required attachment
  4. The tax registrar verifies and authenticates the information about the taxpayer
  5. The tax registrar provides the taxpayer with a receipt for the petition after they are confident that the taxpayer is who they claim to be.
  6. Certain officers will then continue with the petition by requesting that the taxpayer create and type a Passphrase (password)
  7. Certain officers approve the petition for a digital certificate dan download it
  8. Certain officers give the digital certificate to the taxpayer and send the receipt of the digital certificate by email.

In addition, there are some advantages of using e-Bupot Application of Income Tax Article 23/26, including:

  1. A user-friendly interface;
  2. There is no setup process;
  3. Web-based and mobile-compatible;
  4. Make administration simpler;
  5. Data security assurance (data is saved on servers owned by the General-Directorate of Taxes);
  6. Just one account (DJP Online Account).

Taxpayers should be aware of these things regarding e-Bupot and how to create a digital certificate petition before using E-Bupot to issue tax receipts and submit periodic income taxes.

These are the steps to issue tax receipts using e-Bupot Application of Income Tax Article 23/26:

  1. Log in to the online pajak website page (https://www.online-pajak.com/).
  2. Chose e-Bupot Menu Tab, choose the type of income tax you want to issue.

  1. Complete other parties’ identities by inputting their Taxpayer Identity Number and the basis of the calculating amount of tax payable (tax invoice). You can add more references by clicking “Tambah Dokumen”.

  1. Choose facilities according to the taxpayers condition: (1) tanpa fasilitas, (2) surat keterangan bebas, (3) P3B untukPPh 26, (4) ditanggung oleh pemerintahon“Fasilitas” column, complete tax object, then click on “Simpan”.

  1. In the receipts page that has been issued, click “Approve Draft”.

  1. After successfully approved, the status will be changed to “Approved” and tax receipts number will be issued.

Now, you can report your monthly report from anywhere.

  • 139 views