Page 5 - Newsletter (Towards Certainty in Tax Dispute Resolution)

DDTC Newsletter Vol.01 | No.07 I June 2019 Page 5 of 6

Towards Certainty in Tax Dispute Resolution

List of Tax Withholders Obliged to Use taxpayers, this policy will result in efficiency because
E-Bupot both the withholding slip and the periodic tax return will
be published electronically. As for withheld taxpayers, the
withholding slip will be included in their prepopulated
The Directorate General of Taxes has obliged 1,745 annual tax returns hence more convenient reporting
withholder taxpayers of Article 23 and/or Article 26 process.
Income Tax from 18 Tax Offices (Kantor Pelayanan Pajak/
KPP) to use electronic withholding slip application or For the Directorate General of Taxes, in addition to more
e-Bupot.
efficient (electronic) annual tax Return administration,
the scheme is able to monitor or ensure that the income
The e-Bupot application is software provided on the withheld through such system shall be reported correctly
DGT’s website or certain channels set forth by the in the annual tax return of the taxpayers receiving income
Director General of Taxes which can be used to prepare subject to final withholding tax.
withholding slips, prepare and submit the Periodic
Article 23/26 Income Tax Returns in the form of On a side note, KEP-425/2019 is an implementing
electronic documents.
regulation of the provisions of Article 12 of PER-04/
PJ/2017 concerning the Form, Content, Procedure for
A number of high-profile corporations are obliged to use the Filling and Submission of Periodic Article 23 and/or
the e-Bupot application. These companies are contained Article 26 Income Tax Returns and the Forms of Article
in the appendix to the Director General of Taxes Decree 23 and/or Article 26 Income Tax Withholding Slip (PER-
No. KEP-425/PJ/2019 which was issued last April (KEP- 04/2017).
425/2019).
As stipulated in KEP-425/2019, in the event that the
Table I – Number of Withholder Taxpayers Obliged to Article 23/26 Income Tax withholder moves to a different
Use E-Bupot in each Tax Office
Tax Office from the one where the taxpayer is registered,
Number of the provision to prepare the withholding slip and the
No Tax Office Name Withholder obligation to submit the Periodic Article 23/26 Income
Taxpayers Tax Return based on PER-04/2017 remain valid.
1 Large Taxpayer Office One 124
2 Large Taxpayer Office Two 100
3 Large Taxpayer Office Three 100
4 Large Taxpayer Office Four 94
5 Foreign Corporate & Individual Tax Office 94
6 Oil and Gas Tax Office 81
7 Office for Publicly Listed Companies 95
8 Foreign Investment Tax Office One 87
9 Foreign Investment Tax Office Two 88
10 Foreign Investment Tax Office Three 99
11 Foreign Investment Tax Office Four 91
12 Foreign Investment Tax Office Five 109
13 Foreign Investment Tax Office Six 100
14 West Jakarta Medium Tax Office 110
15 Central Jakarta Medium Tax Office 100
16 South Jakarta Medium Tax Office 100
17 East Jakarta Medium Tax Office 107
18 North Jakarta Medium Tax Office 66
Number of Withholder Taxpayers 1745

The implementation of e-Bupot is advantageous for the
taxpayers, withholders, and tax authority. For withholder