Paid by a foreign startup via wire transfer — is anything withheld?

Foreign clients don’t withhold Indonesian PPh, so you receive the gross amount. The income still joins your annual omzet for the 0.5% final tax. QRIS only works for clients paying from Indonesian accounts/apps; foreign clients wire you instead.

How much PPh does a corporate client withhold from a UI/UX 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 Rp8.000.000 fee is withheld Rp160.000, so you receive Rp7.840.000. Without an NPWP the withholding is heavier (PPh 21 ×120%, PPh 23 ×200%).

Can a UI/UX 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 UI/UX 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 UI/UX Designer in Indonesia

A UI/UX 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 Rp8.000.000 fee, Rp160.000 is withheld and you receive Rp7.840.000. 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.

App design projects are split into milestones: research, wireframes, final UI. Local startups and software houses want a tidy invoice per milestone — and each milestone paid by a PT client is withheld, with its own bukti potong.

By the Tagihin team · Updated 10 Jun 2026

A worked example

Say you are a UI/UX Designer billing a PT client Rp8.000.000 for your work. The withholding category is “Services (PPh 23)” at 2%. The figures below come straight from the Tagihin engine.

Fee (before PPN)	Rp8.000.000
Total invoiced	Rp8.000.000
Less PPh withheld 2%	-Rp160.000
Net the client pays (QRIS amount)	Rp7.840.000

The client withholds Rp160.000, transfers Rp7.840.000 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

Bill per milestone with sequential invoice numbers and a clear stage description (“Milestone 2/3 — high-fidelity UI”). At year-end reconciliation every bukti potong then pairs instantly with its invoice.

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 UI/UX 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.