Build e-Bupot Unifikasi (Bukti Potong) XML

Skill: Convert withholding data into e-Bupot Unifikasi evidence and the SPT Masa PPh Unifikasi

Region: Indonesia (Indonesia) Category: Tax — Pemotongan/Pemungutan PPh (withholding) Does: Takes withholding-tax data and produces the e-Bupot Unifikasi electronic withholding evidence (bukti potong) for PPh Pasal 23, 26, 4 ayat (2) and 15, plus the consolidated SPT Masa PPh Unifikasi filed via DJP. System: e-Bupot Unifikasi (Direktorat Jenderal Pajak) / Coretax DJP

e-Bupot Unifikasi replaced the separate per-article bukti potong applications: one application now issues all four article types and rolls them into a single monthly SPT Masa PPh Unifikasi. Each bukti potong is only valid once recorded in the DJP system, which assigns the nomor bukti potong. With Coretax DJP the import format and document numbering changed — confirm the active schema before generating files.

When this applies

• You are a pemotong/pemungut (withholding agent) paying income subject to PPh 23 (services, royalties, rent of non-land), PPh 26 (payments to non-residents), PPh 4(2) (final tax — rent of land/building, construction, certain interest), or PPh 15 (deemed-profit, e.g. shipping/airlines).
• A bukti potong must be issued to the recipient and reported in the SPT Masa PPh Unifikasi, due by the 20th of the following month (payment by the 10th).

Input data required

Field mapping (bukti potong record)

Calculation rules

• PPh dipotong = penghasilan bruto × tarif.
• PPh 23: typically 2% (services, rent of non-land) or 15% (dividends/royalties/interest); without NPWP the rate is 100% higher (e.g. 4%).
• PPh 4(2): final rates by object — e.g. rent of land/building 10%, construction services by category.
• PPh 26: generally 20% of gross, reduced where a tax treaty (P3B) applies and a valid DGT form/Certificate of Domicile is held.
• PPh 15: applies a deemed-profit norm to gross (e.g. domestic shipping 1.2% final).
• The SPT Masa total = sum of PPhDipotong across all bukti potong for the masa pajak, net of any DTP/SKB facility.

Worked example (PPh 23 service fee)

SPT Masa PPh Unifikasi — Masa 05 / 2026
Pemotong: PT Sumber Makmur, NPWP 0012345678901000

Bukti Potong PPh 23
  Penerima        : PT Jasa Andal, NPWP 0076543210987000
  Kode Objek Pajak: 24-104-06 (imbalan jasa lain)
  Penghasilan bruto = 20.000.000
  Tarif             = 2%   (recipient has NPWP)
  PPh dipotong      = 20.000.000 × 2% = 400.000
  Nomor Bukti Potong: <assigned by DJP on recording>

Rekap SPT Masa Unifikasi:
  PPh 23 = 400.000   PPh 26 = 0   PPh 4(2) = 0   PPh 15 = 0
  Total PPh disetor = 400.000

Recorded in e-Bupot Unifikasi / Coretax DJP, which issues the bukti potong number and posts it into the SPT Masa PPh Unifikasi for submission.

Validation checklist

• Correct kode objek pajak per article (PPh 23 / 26 / 4(2) / 15)
• Recipient NPWP/NIK correct; 100% higher PPh 23 rate applied where the recipient has no NPWP
• PPh 26 uses treaty (P3B) rate only with a valid DGT form / SKD
• PPh dipotong = bruto × tarif; final-tax (4(2)/15) objects flagged as final
• Any SKB / DTP facility carries the correct kode fasilitas
• Each bukti potong recorded so DJP assigns the nomor bukti potong and the recipient copy is issued
• SPT Masa PPh Unifikasi rekap = sum of bukti potong; payment by the 10th, report by the 20th
• Built/imported per the current e-Bupot Unifikasi / Coretax DJP schema

Last updated: 2026-06-04 — confirm the active schema version, field codes, and DJP/Coretax requirements against the current Direktorat Jenderal Pajak specifications before use.