Selling a design outright (buyout) — is it withheld as a service or a royalty?

Made-to-order design is generally treated as a service. But if what you sell is the right to reuse the work (a licence), the payment can be classed as a royalty withheld at 15% under PPh 23 — much steeper. Make the contract explicit and confirm with your accountant.

How much PPh does a corporate client withhold from a Graphic Designer?

Generally 2% (individuals are withheld under PPh 21 for non-employees — effective 2.5%; corporate vendors under PPh 23 services at 2%). Example: a Rp3.500.000 fee is withheld Rp70.000, so you receive Rp3.430.000. Without an NPWP the withholding is heavier (PPh 21 ×120%, PPh 23 ×200%).

Can a Graphic Designer use the 0.5% UMKM final tax?

Yes, as long as you are an individual (or PT Perorangan) with omzet ≤ Rp4.8 billion/year and not pekerjaan bebas. The first Rp500.000.000 of annual omzet is tax-free (PP 55/2022 as amended by PP 20/2026 — now permanent); the excess is taxed at 0.5%, deposited by the 15th of the following month.

Does a Graphic Designer issue the bukti potong themselves?

No. On your sales invoice it is the client who withholds the PPh and issues the official bukti potong via e-Bupot (DJP Coretax). Your job is to make sure every withholding comes with its slip and to keep them for the annual SPT. Tagihin can only generate a draft/preview bukti potong — never an official DJP document.

Freelancer guide

Invoicing & tax for a Graphic Designer in Indonesia

A Graphic Designer in Indonesia bills with a QRIS-enabled invoice, and when the client is a company (PT/CV), the client withholds 2% PPh on the fee (category: Services (PPh 23)), transfers the rest, and issues a bukti potong via e-Bupot (Coretax) as proof. Example: on a Rp3.500.000 fee, Rp70.000 is withheld and you receive Rp3.430.000. Your own annual tax uses the 0.5% UMKM final tax (PP 55/2022 as amended by PP 20/2026 — now permanent): the first Rp500 million of annual omzet is tax-free, 0.5% on the rest, deposited by the 15th of the following month. On your invoice you are the payee — the client withholds and issues the slip, not you.

Logo, brand kit, and artwork jobs for corporate clients follow a familiar script: endless revisions, files requested up front, and a transfer that lands smaller than the invoice — the client withheld PPh before paying you.

By the Tagihin team · Updated 10 Jun 2026

A worked example

Say you are a Graphic Designer billing a PT client Rp3.500.000 for your work. The withholding category is “Services (PPh 23)” at 2%. The figures below come straight from the Tagihin engine.

Fee (before PPN)	Rp3.500.000
Total invoiced	Rp3.500.000
Less PPh withheld 2%	-Rp70.000
Net the client pays (QRIS amount)	Rp3.430.000

The client withholds Rp70.000, transfers Rp3.430.000 to your account, and issues the bukti potong via e-Bupot as proof.

Your own tax: the 0.5% UMKM final tax

As an individual with omzet ≤ Rp4.8 billion/year who is not pekerjaan bebas, your business income is taxed at a final 0.5% of omzet (PP 55/2022 as amended by PP 20/2026 — permanent for individuals and PT Perorangan since April 2026). The best part: the first Rp500.000.000 of annual omzet is tax-free. Example: Rp600.000.000 of annual omzet → only the excess is taxed, so the year's tax is Rp500.000. Deposits are monthly, by the 15th of the following month (PMK 81/2024), using a billing code from DJP Coretax.

Run your own numbers: UMKM 0.5% final-tax calculator · Monthly deposit guide

When your client is a company: withholding & the bukti potong

A company paying you must withhold PPh and remit it in your name — individuals are generally withheld under PPh 21 for non-employees (effective 2.5%, PMK 168/2023), while corporate vendors are withheld under PPh 23 (services 2%). The proof is the bukti potong the client issues via e-Bupot in Coretax. Without an NPWP the withholding jumps: PPh 21 becomes 120% of normal, PPh 23 doubles.

Who withholds: On your own sales invoice you are the payee. The client (the payer) withholds the PPh and issues the bukti potong to you via e-Bupot — not you. Your job: make sure every withholding has its slip, then keep them for the annual SPT.

What to watch for in this trade

State the revision rounds and the usage licence on your quotation and invoice. Extra revision fees you bill are also subject to withholding, so ask for the bukti potong on every follow-up bill too.

Documents you’ll need

Surat penawaran (quotation) — lock the scope and price before work starts
Invoice — the formal bill, with an exact-amount QRIS QR so the client just scans
Kwitansi (receipt) — proof of payment; above Rp5 million it requires the Rp10.000 meterai (Law 10/2020; e-meterai for PDFs)
Bukti potong — RECEIVED from corporate clients (issued via e-Bupot), not created by you; keep every one

Tools & guides for this

Tagihin issues invoices and receipts that compute the withholding for you, with an exact-amount QRIS QR embedded — the client scans and the money lands straight in your own account.

Start invoicing as a Graphic Designer — free →

No credit card required — start on the free plan.

Tagihin only formats and computes documents for you. This is general information, not tax advice — please confirm with the DJP (Indonesian tax office) or your accountant.