What is the SPT Masa PPh Unifikasi?

The monthly return that rolls up all the PPh a withholder deducted in one period — including PPh 21 non-employee (paying individual freelancers) and PPh 23 (paying incorporated vendors). In the Coretax era the slips are created in the e-Bupot module and the return is filed through the same portal.

When must withheld PPh be deposited and reported?

Deposit by the 15th of the following month and file the SPT Masa PPh Unifikasi within 20 days after the tax period ends (PMK 81/2024). Example: June withholding is deposited by 15 July and reported by 20 July. The two are separate duties.

I am a freelancer being withheld from — do I file this return?

No. The withholder — the party paying you — deposits and reports. Your part is making sure you receive the bukti potong from them, because that slip is your tax credit on your annual return.

What are the penalties for depositing or reporting late?

A late monthly PPh return draws an administrative fine of Rp100,000 per return (General Tax Provisions Law Art. 7). A late deposit draws monthly interest (Art. 9) at a rate set by ministerial decree each month, capped at 24 months. If you are already late, deposit and file at once, then consult your accountant or tax office.

No withholding this month — do I still file?

Generally the SPT Masa PPh Unifikasi is only required for periods in which withholding occurred, but exceptions exist depending on the taxpayer’s situation. Do not run on assumptions — confirm the nil-period treatment for your case with your tax office or consultant.

Can Tagihin issue the slip or file the return for me?

No. Tagihin prepares a draft bukti potong — clearly labelled “Draft — not an official DJP document” — so the e-Bupot data entry becomes copy-paste. Official issuance, the deposit, and the SPT Masa PPh Unifikasi filing are all done by the withholder in DJP’s Coretax.

Withholding-tax guide

SPT Masa PPh Unifikasi: deposit by the 15th, report within 20 days — the Coretax e-Bupot guide

If you pay freelancers or vendors and withhold PPh from the payment, there are three monthly duties: create the bukti potong in the e-Bupot module of DJP's Coretax (coretaxdjp.pajak.go.id) when you pay, deposit the withheld PPh by the 15th of the following month, then file the SPT Masa PPh Unifikasi within 20 days after the tax period ends (PMK 81/2024). One unified return covers all your withholding for the month — PPh 21 for individual freelancers (effectively 2.5%, PMK 168/2023) and PPh 23 for incorporated vendors (services 2%). Tagihin prepares a draft bukti potong whose data your finance flow can copy straight into e-Bupot; official issuance and filing always happen in Coretax.

Withholders used to juggle separate forms and apps per PPh type. In the Coretax era it is one door: PPh 21 and PPh 23 slips are both created in the same e-Bupot module, and reporting rolls up into one monthly SPT Masa PPh Unifikasi. The party that pays and withholds is always the one who does this work — never the payee.

By the Tagihin team · Updated 10 Jun 2026

General information for understanding only — not tax advice. Deadlines and rules can change; check with DJP (Kring Pajak 1500200) or a tax consultant for your own case.

PPh 21 vs PPh 23 at a glance

Only one thing differs: who you pay. An individual freelancer → PPh 21 (non-employee). An incorporated vendor (PT/CV) → PPh 23. Everything after is identical — e-Bupot, deposit by the 15th, unified report within 20 days.

	PPh 21 (non-employee)	PPh 23
Your payee	An individual — freelancer, professional	An entity — a PT/CV vendor, an agency
The usual rate	Effectively 2.5% — 50% deemed base × the 5% first Article 17 bracket (PMK 168/2023)	Services/asset rent 2%; royalties 15% (Income Tax Law Art. 23)
Slip created in	e-Bupot — DJP Coretax	e-Bupot — DJP Coretax
Deposit the withheld PPh	By the 15th of the following month	By the 15th of the following month
Report	SPT Masa PPh Unifikasi — within 20 days after the period ends	SPT Masa PPh Unifikasi — within 20 days after the period ends

The per-income-type rate breakdown is in our PPh withholding-rates guide, with a quick calculator at our PPh calculator.

Who has to deposit and report?

The party that pays and withholds — not the payee. If your studio or business hires other freelancers (an editor, illustrator, photographer) and withholds PPh from their fee, you are the one who creates the slip, deposits the tax, and files the SPT Masa PPh Unifikasi. The payee simply receives the bukti potong and uses it as a tax credit on their own annual return.

A freelancer being withheld from by a client? You do not file this return — what matters is receiving the slip. Read our bukti potong guide for payees.

Note: not every individual is automatically a withholder. Entities (PT/CV) always withhold; certain individuals only when appointed/registered as withholders. If you are an individual who regularly pays vendors and unsure of your status, confirm with your registered tax office (KPP) or a tax consultant first.

The two dates to memorise

The 15th of the following month — the deadline to deposit the PPh you withheld (PPh 21 and PPh 23 alike) to the state via a billing code. Example: June withholding is deposited by 15 July.
20 days after the tax period ends — the deadline to file the SPT Masa PPh Unifikasi. Example: the June period is reported by 20 July.

Both come from PMK 81/2024, the Coretax-era deadline regulation. Depositing and reporting are two separate duties — paying on time does not excuse the report, and vice versa.

To never miss one, Tagihin’s tax-deadline calendar is downloadable as an .ics file on our tax-deadline page.

Step by step in Coretax e-Bupot

Log in to DJP Coretax at coretaxdjp.pajak.go.id. If you act for an entity, switch to the taxpayer role/account you represent (the impersonation feature).
Open the e-Bupot module and create a new bukti potong: pick the type — PPh 21 non-employee (paying an individual) or PPh 23 (paying an entity) — and its tax-object code.
Enter the payee’s identity (name and 16-digit NPWP / NIK serving as one), the gross amount, and the tax period — the system computes the base, rate, and PPh amount.
Issue and electronically sign the slip, then send the payee their copy — it is their tax credit.
Generate a billing code for the total PPh withheld and deposit it via a bank/payment channel by the 15th of the following month.
Post and submit the SPT Masa PPh Unifikasi for the period within 20 days after it ends, then archive the electronic receipt (BPE).

Official issuance and filing all happen in the DJP portal: coretaxdjp.pajak.go.id

Late to deposit or report? The risks

Late report — a late SPT Masa draws an administrative fine (for a monthly PPh return: Rp100,000 per return, General Tax Provisions Law Art. 7).
Late deposit — PPh deposited past the deadline draws monthly interest (General Tax Provisions Law Art. 9), at a rate the Finance Minister sets in a monthly decree, capped at 24 months.

The interest rate moves with the month’s ministerial decree, and some cases escalate to further sanctions. If you are already late, deposit and file immediately, then talk to your accountant or tax office — the longer it runs, the more it costs.

Do not forget: the slip is the payee’s right

Depositing and reporting is not the whole job — every withholding needs a bukti potong created for the payee via e-Bupot, and their copy becomes the tax credit on their annual return. Two sides of one duty: the SPT Masa PPh Unifikasi remits the money to the state; the bukti potong proves it to the payee.

The payee side is covered in full in our bukti potong guide.

Tagihin’s draft bukti potong: e-Bupot data ready to copy

The slowest part of this flow is usually not the tax but the data entry: names, NPWPs, object codes, gross, base, rate, and PPh amounts all retyped into e-Bupot one by one. Tagihin removes that — from the Bukti Potong page you can compose a tidy draft in one flow: enter both identities once, pick the PPh type, and the base, rate, amount, and amount-in-words are computed automatically — with a PDF ready to send. The finance team (or you, as the withholder) just copies the numbers into e-Bupot.

Scope of service: Tagihin’s draft is clearly labelled “Draft — not an official DJP document; official issuance is via e-Bupot (Coretax)”. Tagihin does not issue official slips, file returns, or remit tax on your behalf — the withholder does all of that in DJP’s Coretax.

Try the free draft bukti potong generator

Sources

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

Information as reviewed on 10 Jun 2026. Deadlines, Coretax procedures, and sanction amounts can change — verify with DJP (pajak.go.id / Kring Pajak 1500200) or your accountant before relying on this.