Bukti potong: Indonesia’s withholding slip — what it is, the rates, and how to claim the credit

A bukti potong is the official proof that income tax was withheld from your payment and remitted to the state. The payer (your client) issues it through e-Bupot in DJP’s Coretax — and you use it as a tax credit when filing your annual return.

By the Tagihin team · Updated 10 Jun 2026

General information for understanding only — not tax advice. For your own case, check with DJP (Kring Pajak 1500200) or a tax consultant.

If you are a freelancer paid by companies, your transfer is almost always smaller than the invoice — the difference is the PPh your client withheld. Without a bukti potong, you cannot claim that withheld tax as a credit on your annual return, and your income risks being taxed twice. This guide explains how the slip works, the rates involved, and how to chase one from your client — plus how to prepare a draft bukti potong with Tagihin’s generator and send it to your client, so their finance team just copies the numbers into e-Bupot.

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What is a bukti potong?

A bukti potong (proof of PPh withholding) is the document a withholder — the party that pays income and withholds tax from it — must issue to the income recipient. Since Coretax came into force, issuance runs through the e-Bupot module in DJP’s Coretax: the withholder creates an electronic slip, and the data is recorded in DJP’s system against your NPWP.

A single slip proves three things at once:

• The client really paid you that income
• PPh really was withheld from your payment
• The withheld tax was remitted to the state under your name

It records the key data: both parties’ identities and NPWPs, the PPh type and tax-object code, the gross amount, the tax base (DPP), the rate, the PPh withheld, the tax period, and the slip number. That is what makes it usable as a tax credit.

Terminology note: the document is often shortened to “bupot”. For PPh 21 it takes forms such as 1721-VI (non-employees); for PPh 23 it is the PPh Article 23 slip — both now come out of e-Bupot in Coretax.

Who issues a bukti potong, and to whom?

It is always the payer (the withholder) who issues it — never you. The cases freelancers meet most often:

• A company (PT/CV) pays an individual freelancer for design, writing, photography, or consulting → the company withholds PPh 21 (non-employee) and issues the slip via e-Bupot.
• A company pays an incorporated vendor (a CV/PT studio) for services → PPh 23 at 2% is withheld and a slip issued.

Also worth knowing: an ordinary individual client (not a business appointed as a withholder) generally does not withhold PPh on services — so from personal clients you usually receive the full amount with no slip. Overseas clients do not withhold Indonesian PPh either. If you are unsure whether your transaction gets withheld, ask the client’s finance team or a tax consultant.

On the withholder’s side: withheld PPh must be deposited by the 15th of the following month and reported on the unified monthly PPh return within 20 days after the tax period ends (PMK 81/2024).

The withholding rates freelancers meet most often

The rate depends on two things: the payee’s form (individual vs entity) and the type of income. The table below covers the most common combinations — the exact rate always follows the income type under the rules, so confirm with your accountant before relying on it.

⚠️ Note: final withholding under PPh 4(2) (e.g. 10% on land/building rent) is final — the tax is settled at withholding and is not a credit on the annual return. Creditable withholding is the non-final kind, such as PPh 21 (non-employee) and PPh 23.

Worked example: how much is withheld from a Rp10 million invoice?

Want a quick calculation for another amount? Use our free PPh calculator or see the per-income-type breakdown in our PPh withholding-rates guide.

Why you must collect every bukti potong

Because a bukti potong is your money. The PPh 21/23 your clients withheld is prepaid tax in your name — when you file the annual return (31 March for individuals, 30 April for entities), the amounts withheld are subtracted from the tax you owe. If the year’s withholding exceeds the tax due, you can even claim the difference back (a refund) or carry it as a credit.

• Without the slip, the credit is hard to claim — the same income can effectively be taxed twice.
• Because it is issued via e-Bupot, the slip data also shows in your own Coretax account and helps prefill your return — but keep your copies for reconciliation.
• The physical/PDF copy is your evidence whenever your records and the withholder’s data disagree.

On the 0.5% final UMKM scheme (PP 55/2022, made permanent by PP 20/2026)? The withholding and credit mechanics differ from the general regime — read our PPh Final UMKM guide first and discuss it with your tax consultant.

Client won’t give you the slip? Do this

It is the classic freelancer complaint: paid 2.5% short “for tax”, then the slip never arrives. The sequence that usually works:

1. Ask up front — before the work starts, agree that if PPh is withheld, the slip follows. Put your NPWP on the invoice (Tagihin shows it automatically) so the finance team has no excuse to stall.
2. Politely remind them that issuing the slip is the withholder’s legal duty, not a favour — and that the withholder itself must deposit the PPh by the 15th of the next month and report it on the unified monthly return (PMK 81/2024).
3. Check your Coretax account — if the client already issued it via e-Bupot, the slip against your NPWP will be visible there even if the PDF never reached you.
4. Chase in writing with full details: invoice number, payment date, amount withheld, and the tax period — the easier to match, the faster it appears.
5. Still stuck? Take it to your registered tax office (KPP) or call Kring Pajak 1500200 for next steps.

Prevention tip: without an NPWP the withholding is heavier (PPh 21 ×120%, PPh 23 ×200%) — getting an NPWP (now 16 digits; your NIK can serve as one) almost always pays for itself.

Tagihin’s draft bukti potong — ready to send with your invoice

The most common reason slips run late: the client’s finance team has to retype your data into e-Bupot. Tagihin removes that friction: use the free generator at /free/bukti-potong (or the Bukti Potong page in your account) to prepare a tidy draft, then send it along with your invoice yourself:

• Enter both parties’ identities once — the base, rate, and PPh amount are computed automatically from the gross and income type you pick, amount-in-words included.
• Clearly labelled “Draft — not an official DJP document; official issuance is via e-Bupot (Coretax)”, so nobody mistakes it for the real thing.
• Bilingual (Indonesian/English) on one document — handy when the finance team or client is cross-border.
• Comes as one set with your invoice, kwitansi, surat penawaran, and an exact-amount dynamic QRIS QR — clients pay straight to your own account via your own PJP.
• The Pro plan exports CSV to hand to your accountant or reconcile against the client’s monthly returns.

Want to try without signing up? Our free draft generator lives at the free bukti potong page, and the full set of documents a freelancer needs is in our freelancer documents guide.

Scope of service: Tagihin produces a draft/preview bukti potong to smooth the conversation with your client. The official slip is only ever issued by the withholder through e-Bupot (Coretax DJP). Tagihin is not a tax adviser and does not file or remit tax on your behalf — choosing the rate and filing remain each party’s responsibility; check with your accountant.

What a bukti potong contains (and what you should check)

Whether on the official e-Bupot slip or on Tagihin’s draft, check these fields one by one — a single error can break the credit match when you file:

1. The withholder’s identity (your client) — the paying company’s name and NPWP.
2. Your identity as the payee — your legal name and 16-digit NPWP (or your NIK serving as one).
3. The PPh type and tax-object code — PPh 21 (non-employee) for individuals, PPh 23 (services) for entities; the code drives the rate.
4. Gross, base (DPP), rate, and PPh withheld — reconcile against the invoice and the transfer you actually received.
5. The tax period and date — March withholding belongs to the March period, even if your transfer landed in a different month.
6. The slip number — on the official document it comes from e-Bupot and is the matching key on your return.

Clients curious about their own reporting duty can read our unified monthly PPh return guide.

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Sources

Primary sources (regulations & DJP) followed by secondary sources (tax press).

• PMK 168/2023 — PPh 21 withholding rules, including the non-employee scheme (50% deemed base)
• PMK 81/2024 — tax deposit and reporting deadlines in the Coretax era
• Income Tax Law (Law 36/2008 as amended by the HPP Law) — Articles 17, 21, 23, and 4(2)
• PP 55/2022 — the 0.5% final UMKM income tax and the Rp500 million tax-free band
• PP 20/2026 — the 0.5% final UMKM rate made permanent for individuals & single-owner companies
• Coretax DJP — the official portal where e-Bupot issues withholding slips
• Directorate General of Taxes — official DJP portal
• DDTC News — coverage of tax-regulation developments (secondary source)