What Is the Unification Income Tax Period SPT?
The Unification Income Tax Period SPT is a tax reporting system that consolidates several types of Income Tax (PPh) withholdings into a single electronic form. This innovation by the Directorate General of Taxes (DJP) aims to simplify tax administration for tax withholders such as companies and government institutions.
Reporting is done through the e-Bupot Unification application available on DJP Online.
Also Read: Understanding Income Tax Period SPT 21
Steps to File the Unification Income Tax Period SPT
1. Prepare the Data and Documents
Before starting the report, prepare the following:
NPWP and EFIN to log in to DJP Online.
Income Tax withholding data according to the relevant article (21, 23, 26, etc.).
Digital withholding receipts (PDF/CSV).
Tax Account Code (KAP) and Deposit Type Code (KJS) based on the transaction.
2. Log in to DJP Online
Enter your NPWP, password, and security code.
Select the e-Bupot Unification menu from the dashboard.
Also Read: Penalties for Not Reporting Assets in SPT
3. Select the Tax Period to Report
Select the tax year and tax period (e.g., January 2025).
Click “Create New SPT”.
4. Fill in Withholding Data and Income Recipient
Enter data based on the type of PPh:
PPh 21 (employee income)
PPh 23 (services, rent, etc.)
PPh 26 (foreign parties)
Enter:
Name of income recipient
NPWP or NIK
Type of income
Tax rate and amount of PPh withheld
5. Upload Withholding Receipts
Use CSV format if you have large data sets.
The file can be created using Excel and saved as CSV according to the DJP template.
The system will automatically validate the data. If there are errors, correct them immediately.
6. Submit and Obtain the Electronic Receipt (BPE)
Once all data is valid, click “Submit” or “Report”.
The system will generate an Electronic Receipt (BPE) as official proof that your SPT has been submitted.
7. Download and Archive Withholding Receipts
Download the receipts for internal archiving or to be given to relevant parties.
Also keep a copy of the SPT and BPE.
Also Read: How to File Your Annual Personal SPT Easily and Quickly
If you need assistance with tax management in Indonesia, you can rely on tax consultancy services from vOffice. Our team can assist you with various tax-related matters, including:
