DGT Issues PER-12/PJ/2026: Key Changes to e-Bupot Rules

JAKARTA, DDTCNews – Through the Director General of Taxes Regulation No. PER-12/PJ/2026, the Directorate General of Taxes (DGT) has clarified provisions concerning the signing of electronic withholding receipts (e-Bupot). This clarification is one of the provisions under PER-11/PJ/2025 that has been adjusted through PER-12/PJ/2026.

The clarification was made through the addition of Article 6 paragraph (2a) and paragraph (2b) of PER-12/PJ/2026. Referring to that article, a withholding agent may appoint one or more officials/employees to sign the article 21/26 withholding receipt via coretax.

"Article 21/26 Income Tax withholding agents…may appoint one or more officials/employees to sign Article 21/26 withholding receipt…through the taxpayer portal," reads Article 6 paragraph (2b) of PER-12/PJ/2026, as cited on Wednesday (30/9/2026).

A similar provision also applies to unified withholding and/or collection receipts. Pursuant to Article 17 paragraph (3) and paragraph (4) of PER-12/PJ/2026, a unified withholding and/or collection agent may appoint one or more of its officials/employees to sign the unified withholding receipts via coretax.

This provision constitutes a new clause not regulated under the former regulation. Previously, PER-11/PJ/2025 only required that withholding receipts be accompanied by an electronic signature, without specifying the party that may sign them.

PER-12/PJ/2026 also adds provisions concerning withholding receipts for income received or accrued by domestic merchants in connection with transactions conducted through e-commerce (perdagangan melalui sistem elektronik/PMSE in Indonesian) operators or marketplace platforms.

Pursuant to Article 19 paragraph (1) subparagraph h of PER-12/PJ/2026, marketplace operators may use certain documents equivalent to unified withholding receipts when performing Article 22 Withholding Tax on merchants' income.

Pursuant to the provisions, documents equivalent to unified withholding receipts are prepared using means owned by the unified withholding and/or collection agent. This means marketplace operators may use their own documents as Article 22 withholding receipts for merchants' income.

There is also a textual adjustment relating to the withholding receipt form BP21. Previously, PER-11/PJ/2025 referred to BP21 as the “Non-Final Article 21 Withholding Receipts and Article 21 Final Income Tax”.

That provision was inaccurate as it repeated the phrase “Non-Final Article 21 Income Tax” twice. Meanwhile, final Article 21 Income Tax, which also uses the BP21 form, had not been included. See What Is the BP21 Form and List of its Objects?

PER-12/PJ/2026 now corrects this to read “Article 21/26 Withholding Receipt Form BP21 - Non-Final Article 21 and Final Article 21 Income Tax Withholding Receipts ”.

This adjustment provides certainty that the Article 21/26 Withholding Receipt BP21 form is also used to perform non-final Article 21 Withholding Tax on income received by persons other than permanent employees and pensioners. PER-12/PJ/2026 takes effect from 1 October 2026. (dik)