{"id":8822,"date":"2025-04-16T09:26:34","date_gmt":"2025-04-16T02:26:34","guid":{"rendered":"http:\/\/145.79.15.100\/blog\/?p=8822"},"modified":"2025-06-09T14:13:57","modified_gmt":"2025-06-09T07:13:57","slug":"spt-masa-pph-unification-definition","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/","title":{"rendered":"SPT Masa PPh Unification: Definition and Legal Basis"},"content":{"rendered":"<h2 data-start=\"1422\" data-end=\"1457\">What Is SPT Masa PPh Unification?<\/h2>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"1459\" data-end=\"1811\">SPT Masa PPh Unification is a Periodic Income Tax Return that combines the reporting of several types of PPh withholding into one form or reporting document. This is an innovation by the Directorate General of Taxes (DJP) to simplify tax administration processes, especially for tax withholders such as companies or institutions.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"1459\" data-end=\"1811\">Previously, each type of PPh (such as Article 21, 23, and 26) had separate reporting forms. Now, through the <strong data-start=\"1936\" data-end=\"1957\">e-Bupot Unification<\/strong> system, all withholdings can be reported together in one report.<\/p>\n<p data-start=\"1459\" data-end=\"1811\"><strong>Also Read: <a href=\"https:\/\/voffice.co.id\/blog\/cara-melaporkan-spt-tahunan-pribadi\/\">How to Easily and Quickly File Your Annual Tax Return<\/a><\/strong><\/p>\n<h2 data-start=\"2031\" data-end=\"2065\">Legal Basis for SPT Masa Unification<\/h2>\n<p class=\"\" data-start=\"2067\" data-end=\"2126\">The implementation of SPT Masa PPh Unification is officially regulated under:<\/p>\n<ul data-start=\"2128\" data-end=\"2243\">\n<li class=\"\" data-start=\"2128\" data-end=\"2243\">\n<p class=\"\" data-start=\"2130\" data-end=\"2243\"><strong data-start=\"2130\" data-end=\"2148\">PER-23\/PJ\/2020<\/strong> regarding the Form and Procedure for Submitting the Unified Periodic Income Tax Return.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"2245\" data-end=\"2452\">This regulation stipulates that tax withholders are required to submit the Unification Tax Return electronically, except in certain cases where manual submission is still permitted (e.g., system disruptions).<\/p>\n<h2 data-start=\"2454\" data-end=\"2496\">Types of PPh Included in the Unification<\/h2>\n<p class=\"\" data-start=\"2498\" data-end=\"2609\">The SPT Masa PPh Unification covers several types of income tax withheld by third parties, including:<\/p>\n<ol data-start=\"2611\" data-end=\"2957\">\n<li class=\"\" data-start=\"2611\" data-end=\"2661\">\n<p class=\"\" data-start=\"2614\" data-end=\"2661\"><strong data-start=\"2614\" data-end=\"2630\">Article 21 PPh<\/strong> \u2013 On employee income.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2662\" data-end=\"2736\">\n<p class=\"\" data-start=\"2665\" data-end=\"2736\"><strong data-start=\"2665\" data-end=\"2681\">Article 22 PPh<\/strong> \u2013 On import activities and the sale of certain goods.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2737\" data-end=\"2826\">\n<p class=\"\" data-start=\"2740\" data-end=\"2826\"><strong data-start=\"2740\" data-end=\"2756\">Article 23 PPh<\/strong> \u2013 On income from services or capital, such as royalties or rent.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2827\" data-end=\"2897\">\n<p class=\"\" data-start=\"2830\" data-end=\"2897\"><strong data-start=\"2830\" data-end=\"2846\">Article 26 PPh<\/strong> \u2013 On income earned by foreign taxpayers.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2898\" data-end=\"2957\">\n<p class=\"\" data-start=\"2901\" data-end=\"2957\"><strong data-start=\"2901\" data-end=\"2923\">Other withholdings<\/strong> as regulated by the DJP.<\/p>\n<\/li>\n<\/ol>\n<p><strong>Also Read: <a href=\"https:\/\/voffice.co.id\/blog\/sanksi-tidak-melaporkan-harta-di-spt\/\">Penalties for Not Reporting Assets in Your Tax Return<\/a><\/strong><\/p>\n<h2 data-start=\"2959\" data-end=\"2996\">How to Report a Unified Tax Return<\/h2>\n<p class=\"\" data-start=\"2998\" data-end=\"3153\">Reporting is done through the official <strong data-start=\"3041\" data-end=\"3062\">e-Bupot Unification<\/strong> application available on DJP Online or partner software designated by the DJP. General steps include:<\/p>\n<ol data-start=\"3155\" data-end=\"3369\">\n<li class=\"\" data-start=\"3155\" data-end=\"3184\">\n<p class=\"\" data-start=\"3158\" data-end=\"3184\"><strong data-start=\"3158\" data-end=\"3182\">Login to DJP Online.<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"3185\" data-end=\"3219\">\n<p class=\"\" data-start=\"3188\" data-end=\"3219\">Select the e-Bupot Unification menu.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3220\" data-end=\"3276\">\n<p class=\"\" data-start=\"3223\" data-end=\"3276\">Enter tax withholding data based on type and month.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3277\" data-end=\"3313\">\n<p class=\"\" data-start=\"3280\" data-end=\"3313\">Upload withholding receipts (if any).<\/p>\n<\/li>\n<li class=\"\" data-start=\"3314\" data-end=\"3369\">\n<p class=\"\" data-start=\"3317\" data-end=\"3369\">Submit and save the Electronic Receipt (BPE).<\/p>\n<\/li>\n<\/ol>\n<h2 data-start=\"3371\" data-end=\"3396\">Benefits of Unified Tax Return<\/h2>\n<ul data-start=\"3398\" data-end=\"3726\">\n<li class=\"\" data-start=\"3398\" data-end=\"3481\">\n<p class=\"\" data-start=\"3400\" data-end=\"3481\"><strong data-start=\"3400\" data-end=\"3419\">Time Efficiency<\/strong>: No need to file separately for each article.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3482\" data-end=\"3560\">\n<p class=\"\" data-start=\"3484\" data-end=\"3560\"><strong data-start=\"3484\" data-end=\"3502\">Data Integration<\/strong>: All data in one system, simplifying reconciliation.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3561\" data-end=\"3633\">\n<p class=\"\" data-start=\"3563\" data-end=\"3633\"><strong data-start=\"3563\" data-end=\"3589\">Improved Compliance<\/strong>: Lower risk of reporting errors.<\/p>\n<\/li>\n<li class=\"\" data-start=\"3634\" data-end=\"3726\">\n<p class=\"\" data-start=\"3636\" data-end=\"3726\"><strong data-start=\"3636\" data-end=\"3655\">Easier Audits<\/strong>: For both DJP and taxpayers, data is more transparent and traceable.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3728\" data-end=\"3760\">Who Is Required to Report?<\/h2>\n<p class=\"\" data-start=\"3762\" data-end=\"3829\">Taxpayers who withhold or collect PPh, such as:<\/p>\n<ul data-start=\"3831\" data-end=\"3959\">\n<li class=\"\" data-start=\"3831\" data-end=\"3845\">\n<p class=\"\" data-start=\"3833\" data-end=\"3845\">Companies<\/p>\n<\/li>\n<li class=\"\" data-start=\"3846\" data-end=\"3881\">\n<p class=\"\" data-start=\"3848\" data-end=\"3881\">State-Owned Enterprises (BUMN)<\/p>\n<\/li>\n<li class=\"\" data-start=\"3882\" data-end=\"3905\">\n<p class=\"\" data-start=\"3884\" data-end=\"3905\">Government Institutions<\/p>\n<\/li>\n<li class=\"\" data-start=\"3906\" data-end=\"3959\">\n<p class=\"\" data-start=\"3908\" data-end=\"3959\">Non-profit organizations with tax withholding obligations<\/p>\n<\/li>\n<\/ul>\n<p><strong>Also Read: <a href=\"https:\/\/voffice.co.id\/blog\/spt-masa-pph-21\/\">Understanding Periodic Income Tax Return Article 21<\/a><\/strong><\/p>\n<p>If you need assistance with tax management in Indonesia, you can rely on <strong><a href=\"https:\/\/voffice.co.id\/en\/services\/tax\">tax consultancy services<\/a><\/strong> from vOffice. Our team can assist you with various tax-related matters, including:<\/p>\n<ul>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/akuntansi-dan-pelaporan-pajak\">Accounting services, financial report preparation, and tax reporting<\/a><\/li>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/payroll\">Payroll Management and Processing Services<\/a><\/li>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/pengurusan-pkp\">PKP Registration Services in Jakarta and Surrounding Areas<\/a><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/wa.me\/6281280055105?text=Hello!%20I%20want%20to%20inquire%20about%20services%20at%20https:\/\/voffice.co.id\/,%20I%20found%20it%20through%20Google%20SEO\" target=\"_blank\" rel=\"noopener\">Get a FREE consultation now and enjoy special offers!<\/a><\/strong><\/p>\n<hr class=\"\" data-start=\"3961\" data-end=\"3964\" \/>\n<h2 data-start=\"3966\" data-end=\"4004\">FAQs About SPT Masa PPh Unification<\/h2>\n<p class=\"\" data-start=\"4006\" data-end=\"4205\"><strong data-start=\"4006\" data-end=\"4081\">1. Does unified reporting replace previous manual reporting?<\/strong><br data-start=\"4081\" data-end=\"4084\" \/>Yes, for certain taxpayers, unified reporting replaces separate forms and must be submitted electronically.<\/p>\n<p class=\"\" data-start=\"4207\" data-end=\"4381\"><strong data-start=\"4207\" data-end=\"4278\">2. Can e-Bupot Unification be used for all types of taxes?<\/strong><br data-start=\"4278\" data-end=\"4281\" \/>No. e-Bupot Unification is only for reporting certain types of PPh withholdings, such as Articles 21, 23, and 26.<\/p>\n<p class=\"\" data-start=\"4383\" data-end=\"4534\"><strong data-start=\"4383\" data-end=\"4446\">3. What if I input incorrect data in e-Bupot Unification?<\/strong><br data-start=\"4446\" data-end=\"4449\" \/>You can make corrections to the SPT Masa PPh Unification in accordance with the applicable regulations.<\/p>\n<p class=\"\" data-start=\"4536\" data-end=\"4704\"><strong data-start=\"4536\" data-end=\"4585\">4. What are the penalties for not submitting the Periodic Tax Return?<\/strong><br data-start=\"4585\" data-end=\"4588\" \/>Taxpayers may be subject to administrative fines and potential audits or additional sanctions in accordance with the Tax Administration Law (UU KUP).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What Is SPT Masa PPh Unification? SPT Masa PPh Unification &hellip; <\/p>\n","protected":false},"author":1,"featured_media":9265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[155],"tags":[],"class_list":["post-8822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-about-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.4 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SPT Masa PPh Unification: Definition and Legal Basis | vOffice<\/title>\n<meta name=\"description\" content=\"SPT Masa PPh Unification is a tax reporting system that consolidates several types of Income Tax (PPh) withholding into a single digital form.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SPT Masa PPh Unification: Definition and Legal Basis | vOffice\" \/>\n<meta property=\"og:description\" content=\"SPT Masa PPh Unification is a tax reporting system that consolidates several types of Income Tax (PPh) withholding into a single digital form.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\" \/>\n<meta property=\"og:site_name\" content=\"vOffice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vo.indonesia\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-16T02:26:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-09T07:13:57+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/145.79.15.100\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"735\" \/>\n\t<meta property=\"og:image:height\" content=\"490\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Abi Mulya\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\"},\"author\":{\"name\":\"Abi Mulya\",\"@id\":\"https:\/\/voffice.co.id\/blog\/#\/schema\/person\/ae02f66c7f3cb032db284c13435ab6c1\"},\"headline\":\"SPT Masa PPh Unification: Definition and Legal Basis\",\"datePublished\":\"2025-04-16T02:26:34+00:00\",\"dateModified\":\"2025-06-09T07:13:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\"},\"wordCount\":550,\"publisher\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg\",\"articleSection\":[\"Tax\"],\"inLanguage\":\"id\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\",\"url\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\",\"name\":\"SPT Masa PPh Unification: Definition and Legal Basis | vOffice\",\"isPartOf\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg\",\"datePublished\":\"2025-04-16T02:26:34+00:00\",\"dateModified\":\"2025-06-09T07:13:57+00:00\",\"description\":\"SPT Masa PPh Unification is a tax reporting system that consolidates several types of Income Tax (PPh) withholding into a single digital form.\",\"breadcrumb\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage\",\"url\":\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg\",\"contentUrl\":\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg\",\"width\":735,\"height\":490,\"caption\":\"SPT Masa PPh Unification: Definition and Legal Basis (pexels.com)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/voffice.co.id\/public\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax\",\"item\":\"http:\/\/145.79.15.100\/blog\/en\/about-tax\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"SPT Masa PPh Unification: Definition and Legal Basis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/voffice.co.id\/blog\/#website\",\"url\":\"https:\/\/voffice.co.id\/blog\/\",\"name\":\"vOffice Blog\",\"description\":\"vOffice Smarter Business Better Life\",\"publisher\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/voffice.co.id\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/voffice.co.id\/blog\/#organization\",\"name\":\"vOffice\",\"url\":\"https:\/\/voffice.co.id\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/voffice.co.id\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2018\/01\/logo-voffice-dark-1-e1516091368248.png\",\"contentUrl\":\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2018\/01\/logo-voffice-dark-1-e1516091368248.png\",\"width\":200,\"height\":70,\"caption\":\"vOffice\"},\"image\":{\"@id\":\"https:\/\/voffice.co.id\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/vo.indonesia\/\",\"https:\/\/www.instagram.com\/voffice\/\",\"https:\/\/www.linkedin.com\/company\/voffice-indonesia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/voffice.co.id\/blog\/#\/schema\/person\/ae02f66c7f3cb032db284c13435ab6c1\",\"name\":\"Abi Mulya\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/voffice.co.id\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/699c96d64e51367c89c70e62a8a8648c22dcd93609d2a1a9eb631c7a2d108787?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/699c96d64e51367c89c70e62a8a8648c22dcd93609d2a1a9eb631c7a2d108787?s=96&d=mm&r=g\",\"caption\":\"Abi Mulya\"},\"url\":\"https:\/\/voffice.co.id\/blog\/author\/h4rd_5oinz\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"SPT Masa PPh Unification: Definition and Legal Basis | vOffice","description":"SPT Masa PPh Unification is a tax reporting system that consolidates several types of Income Tax (PPh) withholding into a single digital form.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/","og_locale":"id_ID","og_type":"article","og_title":"SPT Masa PPh Unification: Definition and Legal Basis | vOffice","og_description":"SPT Masa PPh Unification is a tax reporting system that consolidates several types of Income Tax (PPh) withholding into a single digital form.","og_url":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/","og_site_name":"vOffice","article_publisher":"https:\/\/www.facebook.com\/vo.indonesia\/","article_published_time":"2025-04-16T02:26:34+00:00","article_modified_time":"2025-06-09T07:13:57+00:00","og_image":[{"width":735,"height":490,"url":"http:\/\/145.79.15.100\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg","type":"image\/jpeg"}],"author":"Abi Mulya","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#article","isPartOf":{"@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/"},"author":{"name":"Abi Mulya","@id":"https:\/\/voffice.co.id\/blog\/#\/schema\/person\/ae02f66c7f3cb032db284c13435ab6c1"},"headline":"SPT Masa PPh Unification: Definition and Legal Basis","datePublished":"2025-04-16T02:26:34+00:00","dateModified":"2025-06-09T07:13:57+00:00","mainEntityOfPage":{"@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/"},"wordCount":550,"publisher":{"@id":"https:\/\/voffice.co.id\/blog\/#organization"},"image":{"@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage"},"thumbnailUrl":"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg","articleSection":["Tax"],"inLanguage":"id"},{"@type":"WebPage","@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/","url":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/","name":"SPT Masa PPh Unification: Definition and Legal Basis | vOffice","isPartOf":{"@id":"https:\/\/voffice.co.id\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage"},"image":{"@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage"},"thumbnailUrl":"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg","datePublished":"2025-04-16T02:26:34+00:00","dateModified":"2025-06-09T07:13:57+00:00","description":"SPT Masa PPh Unification is a tax reporting system that consolidates several types of Income Tax (PPh) withholding into a single digital form.","breadcrumb":{"@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#primaryimage","url":"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg","contentUrl":"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2025\/04\/tax11-1.jpg","width":735,"height":490,"caption":"SPT Masa PPh Unification: Definition and Legal Basis (pexels.com)"},{"@type":"BreadcrumbList","@id":"https:\/\/voffice.co.id\/blog\/en\/spt-masa-pph-unification-definition\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/voffice.co.id\/public\/blog\/"},{"@type":"ListItem","position":2,"name":"Tax","item":"http:\/\/145.79.15.100\/blog\/en\/about-tax\/"},{"@type":"ListItem","position":3,"name":"SPT Masa PPh Unification: Definition and Legal Basis"}]},{"@type":"WebSite","@id":"https:\/\/voffice.co.id\/blog\/#website","url":"https:\/\/voffice.co.id\/blog\/","name":"vOffice Blog","description":"vOffice Smarter Business Better Life","publisher":{"@id":"https:\/\/voffice.co.id\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/voffice.co.id\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":"Organization","@id":"https:\/\/voffice.co.id\/blog\/#organization","name":"vOffice","url":"https:\/\/voffice.co.id\/blog\/","logo":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/voffice.co.id\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2018\/01\/logo-voffice-dark-1-e1516091368248.png","contentUrl":"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2018\/01\/logo-voffice-dark-1-e1516091368248.png","width":200,"height":70,"caption":"vOffice"},"image":{"@id":"https:\/\/voffice.co.id\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vo.indonesia\/","https:\/\/www.instagram.com\/voffice\/","https:\/\/www.linkedin.com\/company\/voffice-indonesia"]},{"@type":"Person","@id":"https:\/\/voffice.co.id\/blog\/#\/schema\/person\/ae02f66c7f3cb032db284c13435ab6c1","name":"Abi Mulya","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/voffice.co.id\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/699c96d64e51367c89c70e62a8a8648c22dcd93609d2a1a9eb631c7a2d108787?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/699c96d64e51367c89c70e62a8a8648c22dcd93609d2a1a9eb631c7a2d108787?s=96&d=mm&r=g","caption":"Abi Mulya"},"url":"https:\/\/voffice.co.id\/blog\/author\/h4rd_5oinz\/"}]}},"_links":{"self":[{"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/posts\/8822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/comments?post=8822"}],"version-history":[{"count":1,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/posts\/8822\/revisions"}],"predecessor-version":[{"id":8824,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/posts\/8822\/revisions\/8824"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/media\/9265"}],"wp:attachment":[{"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/media?parent=8822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/categories?post=8822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/voffice.co.id\/blog\/wp-json\/wp\/v2\/tags?post=8822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}