Tag
#Tax Withholding Certificate
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articleLessons from Purbaya’s Case: Why Can Taxpayers End Up with Underpaid Taxes?
What causes an underpayment in annual tax returns? Purbaya’s case illustrates how multiple income sources can lead to discrepancies in tax payable.
Mar 29, 2026
articleDGT Probes 6 Million Non-Effective Taxpayers Still Earning to Broaden Tax Base
The DGT (Directorate General of Taxes) has identified around 6 million non-effective taxpayers who are still suspected of having economic activity. The data is currently being examined to assess untapped tax revenue potential from this group.
Mar 10, 2026
articleUnderstand the Risks of Using a Temporary Tax ID Number (TIN) in Withholding Income Tax Slips
Be careful when using a temporary TIN in withholding income tax slips. The document will not be delivered to the recipient, and the withheld tax may fail to be credited.
Aug 15, 2025
articleDGT Announces Coretax System Upgrade, Claims Faster and More Accurate Tax Services
The Directorate General of Taxes (DGT) continues to enhance the Coretax system to accelerate tax services in response to taxpayer (TP) complaints.
Mar 19, 2025
articleUnderstanding the Mechanism of Making Unification of Periodic Income Tax Return
Unification of Periodic Income Tax Return is a notification letter used by withholders or collectors of income tax in reporting withholding or collection of several types of income tax in one tax period.
Jan 13, 2021
articleE-Bupot Usage Regulation is Expanded
DGT stipulates that all taxpayers who meet the requirements must use e-Bupot in making tax withholding slip for Income Tax Article (ITA) 23 or ITA 26 starting from tax period of September 2020.
Aug 13, 2020
articleThe Rules for Making Tax Withholding Slip of ITA 23 or 26 are Expanded
In the regulation stipulated on June 10, 2020, the DGT requires that every VAT-Registered Person (PKP) registered at Small Tax Office (KPP Pratama) to make tax withholding slip and submit periodic tax returns for ITA 23 or 26. This obligation is valid from the tax period of August 2020.
Jun 18, 2020
