On 1 September 2026, the DJP launched the Withholding Tax Proof (Bukti Potong) transparency module in Coretax, enabling real-time verification of Article 21, 23, and 26 withholding certificates. The system assigns unique QR codes and blockchain hashes to each Bukti Potong, allowing recipients to validate authenticity and timeliness of deposit. Issuers face strict deadlines: monthly certificates by 20th of following month, annual recapitulation by 28 February.
Key Takeaways
- Instant Credit Recognition: Validated Bukti Potong automatically populates the recipient’s tax credit ledger (Kredit Pajak), eliminating manual input errors in SPT.
- Late Issuance Penalties: Article 9(2a) UU KUP imposes 1% per month penalty on the withheld amount for late certificate issuance, calculated from the statutory deadline.
- Dispute Resolution Streamlined: Discrepancies between issuer and recipient records are flagged in Coretax, triggering a 14-day automated reconciliation workflow before DJP intervention.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement