Reporting of Income Tax Return Article 23 & 26 Electronically Using e-Bupot Application РIt is undeniable, the tax administration is currently heading towards the era of digitalization. Especially in the midst of the current Coronavirus pandemic, tax services must be done electronically, such as the Period Tax Returns.

Specifically for Income Tax Returns Article 23/26, the Directorate General of Tax (DGT) has even required it to be reported electronically or through e-Bupot since 2019 in accordance with Provision of the Director General of Tax No. Kep-599/PJ/2019.

This time we will explain how and the steps of reporting the Income Tax Return Article 23/26 through the e-Bupot application. The first step, please log in to your DJP Online account. Make sure the e-Bupot service has been shown.

Otherwise, you can add e-Bupot access rights in the Profile menu. To continue, select the e-Bupot service. You will then be directed to the e-Bupot dashboard, which displays a list of tax returns that have been sent and a list of withholding tax slips.

Before making a withholding tax slip, make sure you have filled in the name of the taxpayer signing the withholding tax slip, including the Taxpayer Identification Number (NPWP). To fill in the name of the taxpayer, click Settings and then select Signer.

Don’t forget to sign an active status on the selected taxpayer before saving. Before reporting the tax return period, you first make a withholding tax slip. The steps can be seen here.

Electronic Reporting

Electronic Reporting

Before reporting the tax return, you must post the withholding tax slip data that was previously created. Select the tax year and period to display the withholding tax slip made to be posted. When ready, click Post. Your period tax return has been successfully created.

To complete it, click the Income Tax Return menu, then select Article 23/26 tax return preparation. After that click Complete on the period tax return you want to see. However, if your period tax return has a status of underpayment, it must first be equipped with receipt of tax payment.

To do this, click the Income Tax Return menu and select Receipt of Deposit Recording. After that, select the year and tax period to display the income tax that has been deducted and must be deposited. Then click Input Receipt of Deposit, fill in your proof of deposit type and receipt of deposit. After that click Save.

Then, return to the SPT Article 23/26 Setup menu, and complete the receipt of deposit data. After the receipt of deposit is input, the receipt will be displayed in the period tax return in the deposit receipt list column.

Fill out your tax return signer. After that click Save. Make sure your period tax return is correct before click Submit. If it has been sent, you will receive an email receipt of a valid tax return. Reporting of Income Tax Return Article 23/26 electronically is complete.

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