JAKARTA – The Government has stipulated 15 corporate taxpayers who are required to make proof of Income Tax Article 23/26 through electronic proof of e-Bupot and submit the return for the tax period starting September 2017.
This stipulation has been stated on the attachment of Decision of Directorate General of Taxation Number KEP-178/PJ/2017 regarding Stipulation on Income Tax Article 23 and/or 26 withholder that must prepare proof of withholding and shall be obligated to submit Income Tax Article 23 and/or 26 return based on Regulation of Directorate General of Taxation Number PER-04/PJ/2017.
e-Bupot application on Income Tax Article 23/26 is available in Directorate General of Taxation website or other official channel that being appointed to be used to prepare the proof of withholding, in making as well as reporting the Income Tax Article 23/26 Return in electronic form.
“This regulation is stipulated to facilitate easier way, legal certainty, and improving the services for the Income Tax Article 23/26 withholders in reporting its return”, said the new regulation.
The 15 corporate taxpayers who has been set to use e-Bupot are as below:
- PT. Bank Central Asia TBK
- PT. Gajah Tunggal TBK
- PT. Wijaya Karya (Persero) TBK
- PT. Rajawali Citra televisi Indonesia
- PT. Aneka Tambang
- PT. Pertamina (Persero)
- PT. Sucofindo
- PT. Bank ICBC Indonesia
- PT. AJ. Sequise Life
- PT. Valdo Internasional
- PT. Perusahaan Bongkar Muat Tangguh Samudera Jaya
- PT. Surya Toto Indonesia
- Pelabuhan Indonesia II
- BUT Daiwa House Industry Co. Ltd
- Dana Pensiun Bank Rakyat Indonesia