DGT Changes Format of Income Tax Article 21/26 Withholding Slips Through Regulation PER-11/PJ/2025

Under the Director General of Taxes Regulation (Perdirjen) Number PER-11/PJ/2025, the government has revised the provisions for the creation of withholding slips and the reporting of Periodic Income Tax Returns (SPT Masa) for Income Tax Article (ITA) 21 and/or ITA 26.

With the issuance of this regulation, the creation of withholding slips and submission of Periodic Income Tax Returns are now conducted based on information technology, in this case, the Coretax system. Previously, the provisions concerning the creation of tax invoices and Periodic Income Tax Returns for ITA 21/26 were stipulated in Perdirjen Number PER-2/PJ/2024.

One of the changes in the new regulation concerns the format of the withholding slips, both for non-final ITA 21/ITA 26, final ITA 21, monthly ITA 21, and ITA 21 for pensioners or recurring pension recipients.

Previously, the withholding slip formats included Form 1721-VI, Form 1721-VII, Form 1721-VIII, and Form 1721-A1. Under the new regulation, the formats are changed to Form BPA1, Form BPA2, Form BP21, and Form BP26.

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No	Income Tax	New Withholding Slip Form	Old Withholding Slip Form
1	ITA 21 for permanent employees	BPA1	Form 1721-VIII
2	Pensioners	BPA1	Form 1721-A1
3	ITA 21 civil servants/military/police	BPA2	Form 1721-A1
4	Non-final ITA 21	BP21	Form 1721-VI
5	Final ITA 21	BP21	Form 1721-VII
6	ITA 26/Withholding Slip Article 26 Income Tax	BP26	Formulir 1721-VI

Media for Preparing Withholding Slips and Submitting Periodic Income Tax Returns (SPT Masa) for ITA 21/26

The preparation of ITA 21/26 withholding slips is carried out through the e-Bupot application available on the taxpayer portal, or other applications integrated with the DGT's administrative system. These withholding slips must be signed using an electronic signature.

In contrast, under the previous regulation, Periodic Tax Returns (SPT Masa) could still be submitted using paper forms signed by the withholding agent and stamped. Their submission could also be done directly to the KPP/KP2KP, or sent by mail or courier services.

Nevertheless, the earlier rule also stated that once a taxpayer submitted the Periodic Tax Returns electronically, they were no longer permitted to revert to using paper forms.

Corrections, Cancellations, and Additions of Income Tax Article (ITA) 21/26 Withholding Slips Now Regulated

PER-11/PJ/2025 also regulates the correction, cancellation, and addition of ITA 21/26 withholding slips that have been issued—provisions that were not specifically addressed in the previous regulation.

Corrections are allowed in the event of errors in identity data, income, or withholding amounts. Cancellations are made when a withholding slip was issued incorrectly or the related transaction did not materialize.

Corrections and cancellations of ITA 21/26 withholding slips may be made as long as the following conditions are met: First, the Director General of Taxes has not initiated an audit or a preliminary audit for the tax period concerned.

If this condition is not met, then the next requirement must be fulfilled: that no objection has been filed regarding the ITA 21/26 withholding slip, or if an objection has been filed, it has not been considered or has already been withdrawn.

As for additions of ITA 21/26 withholding slips, they may be submitted by the withholding agent as long as no audit or preliminary audit has been initiated by the Director General of Taxes for the related tax period.

Subsequently, any correction, cancellation, or addition of ITA 21/26 withholding slips must be reported in the ITA 21/26 Periodic Income Tax Return.

Corrections, Cancellations, and Additions of Periodic Income Tax Return for ITA 21/26 Now Regulated

Taxpayers may correct previously submitted SPT Masa for Income Tax Article (ITA) 21/26, as long as an audit or preliminary audit has not yet been conducted on the respective periodic income tax.

If the correction results in an underpayment of tax, the ITA 21/26 withholding agent must settle the tax shortfall.

However, if the correction results in an overpayment, the excess amount may be carried forward to the following tax period.

In conclusion, the provisions on the creation of withholding slips and Periodic Income Tax Returns (SPT Masa) for ITA 21/26 as regulated in PER-11/PJ/2025 reflect the tax authority's effort to align tax administrative processes with the Coretax Administration System (Coretax).

Therefore, it is important for taxpayers to thoroughly understand this regulation, considering how crucial it is for fulfilling tax obligations. This understanding helps taxpayers avoid administrative risks.

PER-11/PJ/2025 marks the beginning of a new era in tax reporting—one that is more modern, digitized, and centered around real-time data that is integrated across different types of taxes and obligations. (ASP/KEN)