BUKU PANDUAN PEMOTONGAN ATAS JASA PPh PASAL 21 MELALUI SISTEM CORETAX

Abstract

This guidebook discusses the procedures for withholding Article 21 Income Tax (PPh Pasal 21) on income received from services through the Coretax Administration System. The preparation of this guidebook aims to provide practical and systematic guidance for users in carrying out the administration of Article 21 Income Tax, particularly for recipients of service income who are classified as non-employees. The procedures covered include the calculation of Article 21 Income Tax, preparation and issuance of withholding tax certificates (e-Bupot), preparation of monthly tax returns (SPT Masa), generation of billing codes, tax payment, submission of tax returns, and the archiving of tax documents. The implementation of a standardized guidebook is expected to facilitate the tax administration process, minimize errors, and support compliance with applicable tax regulations. Therefore, this guidebook can serve as a practical reference for carrying out Article 21 Income Tax withholding on service income through the Coretax Administration System.