{"id":694,"date":"2023-06-16T23:17:58","date_gmt":"2023-06-16T23:17:58","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=694"},"modified":"2023-06-16T23:17:58","modified_gmt":"2023-06-16T23:17:58","slug":"what-is-e-bupot-unification-definition-legal-basis-and-provisions","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-is-e-bupot-unification-definition-legal-basis-and-provisions\/","title":{"rendered":"What is e-Bupot Unification? Definition, Legal Basis and Provisions"},"content":{"rendered":"
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Have you ever heard of the term e-Bupot Unification?<\/span><\/p>\n

For residents affected by the taxpayer, this document is one of the most important requirements in the process of paying taxes.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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For more details, see this article which will discuss all the e-bupot unification sundries that you need to understand.<\/span><\/span><\/p>\n
Read Also : What is a Balance Sheet? Definition, Components, Functions and How to Calculate<\/a><\/strong><\/span><\/pre>\n
What is E-Bupot Unification?<\/span><\/span><\/span><\/h2>\n
E-bupot Unification is a system designed to create the latest electronic invoices belonging to the Directorate General of Taxes (DGT).<\/span><\/span><\/p>\n
This is one of the important documents in electronic form which is proof of PPh (Income Tax) collection as in <\/span><\/span>\u00a0the Unification Period PPh SPT<\/span><\/span> .<\/span><\/span><\/p>\n
This evidence is made by Income Tax (PPh) withholders or collectors as proof of withholding PPh and shows the amount of PPh collected.<\/span><\/span><\/p>\n
E-Bupot unification can also be interpreted as an application that is used by residents who are subject to taxpayers for the purpose of reporting SPT for the Unification PPh period.<\/span><\/span><\/p>\n
This report can then be used as proof of official tax collection and applies throughout Indonesia.<\/span><\/span><\/p>\n
Unification e-Bupot documents can be in the form of electronic documents such as in\u00a0 <\/span><\/span>the unification e-Bupot application<\/span><\/span> \u00a0or printed paper.<\/span><\/span><\/p>\n
E-Bupot Unification is the latest update from the previous version, namely e-Bupot 23\/26, which was created to report Periodic SPT PPh Article 23\/26.<\/span><\/span><\/p>\n
Both are applications that are used to report tax collections and provide electronic signature features.<\/span><\/span><\/p>\n
Besides being easy to operate, these two applications are also easy to access so they can save more time in the tax collection reporting process.<\/span><\/span><\/p>\n
Both e-Bupot Unification and e-Bupot 23\/26 also require their users to submit Electronic Certificates as a requirement.<\/span><\/span><\/p>\n
The difference lies in the type of PPh that is collected or withheld.<\/span><\/span><\/p>\n
E-Bupot 23\/26 only deducts\u00a0 <\/span><\/span>PPh articles 23<\/span><\/span> \u00a0and 26, while e-Bupot unification collects various types of PPh, namely PPh article 4 paragraph 2, 15, 22, 23 and 26.<\/span><\/span><\/p>\n
The implementation of the Unification e-Bupot has started since the end of 2021.<\/span><\/span><\/p>\n
Read Also : 4 Ways to Retain Employees In The Company<\/a><\/strong><\/span><\/pre>\n
Legal Basis for the Implementation of E-Bupot Unification<\/span><\/span><\/span><\/h2>\n
Currently, trials for implementing e-Bupot Unification are regulated in\u00a0 <\/span><\/span>DGT Regulation Number PER-23 of 2020<\/span><\/span> .<\/span><\/span><\/p>\n
The regulation contains the forms and procedures for filling out and submitting unification income tax return periods.<\/span><\/span><\/p>\n
In accordance with what has been described in the DGT regulations, the PPh collector is required to make proof of collection of unification for example and submit it to the party being collected.<\/span><\/span><\/p>\n
Then, what is meant by Periodic Income Tax Return unification?<\/span><\/span><\/p>\n
SPT itself is an abbreviation of Annual Tax Return which is used by taxpayers for the purpose of reporting tax payment transactions.<\/span><\/span><\/p>\n
So, Periodic SPT Unification is Periodic SPT PPh used by income tax collectors for several purposes.<\/span><\/span><\/p>\n
Such as reporting the obligation to collect PPh, proof of deposit for PPh collection, as well as self-payment of several types of income tax in one tax period.<\/span><\/span><\/p>\n
The reason for the implementation of the Unification e-Bupot is due to the increasingly diverse types of taxable transactions.<\/span><\/span><\/p>\n
This phenomenon has resulted in more and more types of withholding evidence being made as well as the types of Periodic PPH SPT that must be reported.<\/span><\/span><\/p>\n
Read Also : What is Inventory Valuation Method? Definition and types<\/a><\/strong><\/span><\/pre>\n
If taxpayers want to use the Unification e-Bupot application, they are required to have an electronic certificate.<\/span><\/span><\/p>\n
How to get it?<\/span><\/span><\/p>\n
The way to apply for an electronic certificate is quite easy because you can do it online through the e-nofa tax web page.<\/span><\/span><\/p>\n
Next, you enter your passphrase and then contact the nearest KPP via telephone, email or SMS to obtain approval from a special officer.<\/span><\/span><\/p>\n
Then, a special officer will ask you to submit several identification documents such as an NPWP card, address, NIP or NIK, cellphone number, and e-mail device.<\/span><\/span><\/p>\n
These data will later be used for the purpose of validating your identity.<\/span><\/span><\/p>\n
Apart from being able to do it online, you can also go directly to the KPP where you are registered as a taxpayer to apply for an electronic certificate.<\/span><\/span><\/p>\n
First, you must fill out the application form for creating an electronic certificate and prepare a passphrase.<\/span><\/span><\/p>\n
Next, you must carry out activities for data verification and authentication to ensure your identity.<\/span><\/span><\/p>\n
Provisions in the Unification E-Bupot Rules<\/span><\/span><\/span><\/h2>\n
In the rules regarding the implementation of e-Bupot Unification, the provisions referred to are regarding the criteria for withholding income tax.<\/span><\/span><\/p>\n
The Unification Period PPh SPT reporting system through the unification e-Bupot application must meet several criteria, including the following:<\/span><\/span><\/p>\n
The party withholding or collecting income tax makes more than 20 pieces of proof of collection of unification in one tax period.<\/span><\/span><\/p>\n