Download Bukti Potong PPh 21: A Guide for Employees and Employers
If you are an employee or an employer in Indonesia, you may have heard of bukti potong pph 21, which is a document that shows the withholding of income tax (PPh) article 21 from your salary or wages. This document is important for both parties, as it serves as a proof of tax payment and a basis for filing annual tax return (SPT tahunan). In this article, we will explain what bukti potong pph 21 is, who needs to download and issue it, what are the benefits of doing it online, how to download it online, how to calculate PPh 21 using it, and some frequently asked questions about it.
How to Download Bukti Potong PPh 21 Online
Downloading bukti potong pph 21 online is a convenient and easy way to get your tax document without having to visit the tax office or wait for your employer to give it to you. You can download it anytime and anywhere, as long as you have an internet connection and a device that can access the e-SPT PPh 21 application, which is an official online service provided by the Directorate General of Taxes (DGT) for creating, uploading, and downloading bukti potong pph 21. The process of downloading bukti potong pph 21 online differs slightly depending on whether you are an employee or an employer, as we will explain below.
download bukti potong pph 21
For employees
If you are an employee who receives income from your employer, you can download your bukti potong pph 21 online by following these steps:
How to access e-SPT PPh 21 application. To access the e-SPT PPh 21 application, you need to have a tax identification number (NPWP) and a tax registration certificate (SKT). If you don't have them yet, you can apply for them online through the and click on the login button. You will be asked to enter your NPWP and SKT numbers, as well as a verification code. After that, you will be directed to the main page of the application.
How to download bukti potong pph 21 from e-SPT PPh 21 application. On the main page of the application, you will see a menu bar with several options. Click on the download option and then select bukti potong pph 21. You will see a list of bukti potong pph 21 that have been issued by your employer(s) for the current year or previous years. You can choose to download them individually or in bulk, depending on your preference. You can also filter them by month, year, or employer name. The downloaded files will be in PDF format and will be saved in your device.
How to check the validity of bukti potong pph 21. After downloading your bukti potong pph 21, you may want to check if they are valid and accurate. To do so, you can use the verification option on the menu bar of the application. You will need to upload the PDF file of your bukti potong pph 21 and enter the verification code that is printed on it. The application will then compare the data on your bukti potong pph 21 with the data on the DGT database and show you the result. If there are any discrepancies or errors, you can contact your employer or the tax office to resolve them.
For employers
If you are an employer who pays income to your employees, you can download your bukti potong pph 21 online by following these steps:
How to register and login to e-SPT PPh 21 application. To register and login to the e-SPT PPh 21 application, you also need to have a NPWP and a SKT. If you don't have them yet, you can apply for them online through the and click on the register button. You will be asked to fill in some information about your company, such as name, address, phone number, email, etc. You will also need to create a username and password for your account. After completing the registration process, you will receive a confirmation email with a link to activate your account. Once you activate your account, you can login to the application using your username and password.
How to create and upload bukti potong pph 21 using e-SPT PPh 21 application. On the main page of the application, you will see a menu bar with several options. Click on the create option and then select bukti potong pph 21. You will see a form where you need to enter some information about your employee(s), such as name, NPWP, position, income amount, tax amount, etc. You can also use the import option to upload an Excel file with the data of your employee(s). After filling in or uploading the data, you can click on the save button to generate your bukti potong pph 21. The generated files will be in PDF format and will be stored in your account.
How to download and print bukti potong pph 21 for employees. After creating and uploading your bukti potong pph 21, you can download them for your own records or print them for your employees. To do so, you can use the download option on the menu bar of the application and then select bukti potong pph 21. You will see a list of bukti potong pph 21 that you have created for the current year or previous years. You can choose to download them individually or in bulk, depending on your preference. You can also filter them by month, year, or employee name. The downloaded files will be in PDF format and will be saved in your device. To print them, you can open them with any PDF reader software and use the print function.
How to Calculate PPh 21 Using Bukti Potong PPh 21
Bukti potong pph 21 is not only a document that shows the withholding of income tax from your salary or wages, but also a tool that helps you calculate your PPh 21 amount. PPh 21 is the income tax that you have to pay on your income from employment, whether it is in the form of salary, wages, bonuses, allowances, commissions, or other benefits. To calculate your PPh 21 amount, you need to know some components, methods, rates, and formulas that we will explain below.
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What are the components of PPh 21 calculation?
The components of PPh 21 calculation are as follows:
Gross income: This is the total amount of income that you receive from your employer before any deductions or taxes. It includes your salary, wages, bonuses, allowances, commissions, and other benefits. You can find your gross income on your bukti potong pph 21 under the column "Jumlah Penghasilan Bruto".
Net income: This is the amount of income that you have after deducting some expenses that are allowed by the tax law. These expenses include contributions to social security programs (BPJS), occupational expenses (5% of gross income or a maximum of IDR 500,000 per month), and pension fund contributions (2% of gross income or a maximum of IDR 200,000 per month). You can find your net income on your bukti potong pph 21 under the column "Jumlah Penghasilan Neto".
Taxable income: This is the amount of income that is subject to PPh 21. It is calculated by subtracting your non-taxable income (PTKP) from your net income. PTKP is the minimum amount of income that is exempt from PPh 21, based on your marital status and number of dependents. You can find your taxable income on your bukti potong pph 21 under the column "Jumlah Penghasilan Kena Pajak".
Tax amount: This is the amount of PPh 21 that you have to pay on your taxable income. It is calculated by applying the tax rates that correspond to your taxable income brackets. You can find your tax amount on your bukti potong pph 21 under the column "PPh Pasal 21".
What are the methods of PPh 21 calculation?
The methods of PPh 21 calculation are as follows:
Nett method: This is the method where your employer deducts your PPh 21 from your net income and pays it to the tax office on your behalf. This means that you receive your net income minus your PPh 21 as your take-home pay. This method is usually used for regular employees who have a fixed monthly income.
Gross method: This is the method where your employer pays you your gross income without deducting any PPh 21. This means that you receive your gross income as your take-home pay, but you have to pay your own PPh 21 to the tax office by yourself. This method is usually used for non-regular employees who have a variable or irregular income.
Gross up method: This is the method where your employer pays you a certain amount of income that is equal to your net income plus your PPh 21. This means that you receive a higher amount of income as your take-home pay, but your employer also pays a higher amount of PPh 21 to the tax office on your behalf. This method is usually used for employees who receive certain benefits or incentives that are subject to PPh 21.
What are the tax rates and non-taxable income (PTKP) for PPh 21?
The tax rates and non-taxable income (PTKP) for PPh 21 are as follows:
Taxable Income Brackets (IDR)Tax Rates (%)
Up to 50 million5
Above 50 million up to 250 million15
Above 250 million up to 500 million25
Above 500 million30
Marital Status and Number of DependentsPTKP (IDR)
Single with no dependents54 million per year or 4.5 million per month Single with 1 dependent58.5 million per year or 4.875 million per month
Single with 2 dependents63 million per year or 5.25 million per month
Single with 3 dependents67.5 million per year or 5.625 million per month
Married with no dependents58.5 million per year or 4.875 million per month
Married with 1 dependent63 million per year or 5.25 million per month
Married with 2 dependents67.5 million per year or 5.625 million per month
Married with 3 dependents72 million per year or 6 million per month
How to use a table to calculate PPh 21 with an example
To calculate your PPh 21 using a table, you can follow these steps:
Determine your gross income for the month or year.
Deduct your allowable expenses from your gross income to get your net income.
Deduct your PTKP from your net income to get your taxable income.
Apply the tax rates to your taxable income brackets to get your tax amount.
Add up the tax amounts for each bracket to get your total tax amount.
For example, suppose you are a single employee with no dependents who earns a monthly salary of IDR 10 million and a bonus of IDR 20 million in December. You also contribute IDR 300,000 to BPJS, IDR 250,000 to occupational expenses, and IDR 100,000 to pension fund every month. Your PPh 21 calculation for December would look like this:
DescriptionIDR
Gross income (salary + bonus)30,000,000
Deductible expenses (BPJS + occupational expenses + pension fund)(650,000)
Net income (gross income - deductible expenses)29,350,000
PTKP (single with no dependents)(4,500,000)
Taxable income (net income - PTKP)24,850,000
Tax amount for the first bracket (5% of 50,000,000)2,500,000
Tax amount for the second bracket (15% of (24,850,000 - 50,000,000))-0-
Tax amount for the third bracket (25% of (24,850,000 - 250,000,000))-0-
Tax amount for the fourth bracket (30% of (24,850,000 - 500,000,000))-0-
Total tax amount (sum of tax amounts for each bracket)2,500,000
In this example, your total tax amount for December is IDR 2.5 million. If you use the nett method, your employer will deduct this amount from your net income and pay it to the tax office on your behalf. If you use the gross method, you will receive your gross income as your take-home pay and pay this amount to the tax office by yourself. If you use the gross up method, your employer will pay you an additional amount of IDR 2.5 million as your take-home pay and also pay this amount to the tax office on your behalf.
Conclusion
Bukti potong pph 21 is a document that shows the withholding of income tax article 21 from your salary or wages. It is important for both employees and employers, as it serves as a proof of tax payment and a basis for filing annual tax return. You can download bukti potong pph 21 online using the e-SPT PPh 21 application provided by the DGT. You can also use bukti potong pph 21 to calculate your PPh 21 amount by using some components, methods, rates, and formulas that we have explained in this article. We hope that this article has helped you understand more about bukti potong pph 21 and how to download and use it online. If you have any questions or feedback, please feel free to leave a comment below or contact us through our website. Thank you for reading and happy tax filing!
FAQs
Here are some frequently asked questions about bukti potong pph 21 that you may find useful:
What is the difference between bukti potong pph 21 and SPT tahunan pph 21?
Bukti potong pph 21 is a document that shows the withholding of income tax article 21 from your salary or wages by your employer. SPT tahunan pph 21 is a document that shows your annual income tax return that you have to file to the tax office. You need to use your bukti potong pph 21 as a reference when you fill in your SPT tahunan pph 21.
What is the deadline for issuing and submitting bukti potong pph 21?
The deadline for issuing and submitting bukti potong pph 21 is different depending on whether you are an employee or an employer. If you are an employee, you should receive your bukti potong pph 21 from your employer no later than February 28 of the following year. If you are an employer, you should issue and submit your bukti potong pph 21 to the tax office no later than January 31 of the following year.
What are the penalties for not issuing or submitting bukti potong pph 21?
If you fail to issue or submit your bukti potong pph 21 on time, you may face some penalties from the tax office. These penalties include administrative sanctions, such as fines, warnings, or revocation of tax facilities, and criminal sanctions, such as imprisonment or additional fines. The amount and severity of the penalties depend on the type and extent of your violation.
How to correct or update bukti potong pph 21 if there are errors or changes?
If you find any errors or changes in your bukti potong pph 21, you should notify your employer or the tax office as soon as possible. You can use the e-SPT PPh 21 application to correct or update your bukti potong pph 21 online. You will need to upload the revised PDF file of your bukti potong pph 21 and enter the verification code that is printed on it. The application will then process your correction or update and show you the result.
Where can I get more information or assistance about bukti potong pph 21?
If you need more information or assistance about bukti potong pph 21, you can visit the . You can also consult with a professional tax consultant or accountant who can help you with your tax matters.
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