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Withholding tax report for Indonesia (ID-00005)

  • Article

This article explains how to set up and generate the PPH withholding tax file that legal entities in Indonesia use to report withholding transactions in the e-Bupot application.

The Indonesia tax authority (DGT) determines that taxable entrepreneurs (PKP) that are registered at KPP Pratama as tax withholders/collectors of income tax (PPh) Article 23 and/or Article 26 must electronically report Income Tax Return Article 23 and 26 by using the e-Bupot application.

  • Article 23 – The report includes all withholding transactions from vendors where the country/region code of the primary address is the code for Indonesia.
  • Article 26 – The report includes all withholding transactions from vendors where the country/region code of the primary address isn't the code for Indonesia.

Prerequisites

  • The primary address of the legal entity must be in Indonesia.
  • In the Feature management workspace, the Global withholding tax feature must be enabled. For more information about how to enable features, see Feature management overview.

Download Electronic reporting configurations

Generation of an import file is based on Electronic reporting (ER) configurations. For more information about the capabilities and concepts of configurable reporting, see Electronic reporting.

For production and user acceptance testing (UAT) environments, follow the instructions in Download Electronic reporting configurations from Lifecycle Services.

To generate the import file, upload the following configurations from the repository:

  • Tax declaration model.version.93.xml or a later version
  • Tax declaration model mapping.version.93.153.xml or a later version
  • WHT PPh schema import (ID).version.93.14 or a later version

Set up General ledger parameters

  1. Go to Tax > Setup > General ledger parameters.
  2. On the Withholding tax tab, in the WHT declaration format mapping field, select WHT PPh schema import (ID).
  3. Go to Tax > Setup > Withholding tax > Withholding tax revenue types to set up the Kode Bukti Potong withholding tax revenue type and then assign the codes to the related item withholding tax groups. The codes are required to generate the integration file by using the e-Bupot application.

Generate the withholding import file

The process of preparing and generating the e-Bupot file for a specific period is based on the withholding tax transactions that were posted during the settle or post payment tax job.

Follow these steps to generate the file.

  1. Go to Tax > Declarations > Withholding tax > PPH import file e-bupot 23 and 26.
  2. Select the "from" date and "to" date for the report, and then select the settlement period.
  3. Enter the transaction date, and then select OK.
  4. Select the language. All reports are translated into US English (en-us) and Indonesian (id).
  5. Select the business type, and then enter the check and document numbers.
  6. Check whether the report has been signed by the manager. This information is reported in the file.