Bukti Potong explained

Withholding-tax slips for PPh 21/23/26/4(2): form, flow and issuance.

Bukti Potong (sometimes "Bupot") is the official document proving that a PPh withholder has withheld and remitted income tax on behalf of the withholdee.

A Bukti Potong is the counterpart of every PPh withholding event — without one, the withholdee cannot credit the tax on their annual SPT.

Types of Bukti Potong

Form	For	Issued when
BP PPh 21 A1	Permanent employees, final annual	Year-end / when an employee leaves
BP PPh 21 A2	Non-permanent / non-employee workers	At each payment
BP PPh 23	Service withholding (PKP/non-PKP vendors)	At each invoice payment
BP PPh 26	Payment to non-resident taxpayers	At each payment
BP PPh 4(2)	Land/building rent, construction services, etc.	At each final payment

Anatomy of a Bukti Potong

Every Bupot must contain at least:

Withholder identity — NPWP, name, address
Withholdee identity — NPWP (or NIK), name, address
Tax period — month/year
Income type — object-type code
DPP — tax base (gross income)
Rate & PPh withheld — withholding amount
Sequence number — unique per (tenant, type, period)

How esaFiskaly issues them

1
Automatic on every withholding event
2
When an invoice is paid (PPh 23), payroll runs (PPh 21), or rent is paid (PPh 4(2)), esaFiskaly drafts a Bupot automatically.
3
Atomic per-tenant sequence numbers
4
The system uses a doc_sequences table with atomic locking, so numbers are unique per (tenant, type, period) — no collisions under concurrent requests.
5
NPWP / NIK validation
6
The old 15-digit and new 16-digit (NIK-NPWP) formats are validated before issuance. For PPh 23, if the NPWP is invalid, the system auto-applies the 200% gross-up rate ("NPWP-doubling" penalty).
7
Issue → deliver to the withholdee
8
Click Issue. Status moves DRAFT → ISSUED. An A4 PDF is available for printing or emailing.
9
Void if there is an error
10
An ISSUED Bupot cannot be edited — only voided. The system records the void reason for the audit trail.

Reporting to DJP

Every issued Bupot rolls into the SPT Masa for its tax period:

PPh 21 → Monthly PPh 21 SPT (file by the 20th of the following month)
PPh 23/26 → Monthly PPh 23/26 SPT
PPh 4(2) → Monthly PPh 4(2) SPT

esaFiskaly outputs XML/CSV ready to upload to e-Bupot Unifikasi DJP.

Frequently asked

Q.Must Bupot be delivered to the vendor?

Yes. The vendor needs the Bupot to credit the PPh on their annual SPT. Without it, they pay income tax twice on the same income.

Q.What if a Bupot was issued incorrectly?

Void the old Bupot (ISSUED → VOIDED), then issue a new one with the next sequence number. The vendor should receive a written explanation.

Q.Does Final UMKM 0.5% require a Bupot?

Final 0.5% is self-assessed by the UMKM, not withheld by a third party. No Bupot is required — only the Surat Setoran Pajak (SSP) or e-Billing receipt.

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