BPA1 and BPA2 Withholding Forms: Definition, Users, and Deadline

Approaching the tax year‑end, individual taxpayers must prepare a withholding proof (Bupot) for Income Tax Article 21 using the BPA1 or BPA2 form. The forms must be uploaded through the coretax system before the annual Individual Income Tax Return (SPT) deadline on 31 March of the following year.

Director‑General of Taxation Regulation No. PER‑11/PJ/2025 stipulates that BPA1 is used for permanent employees or pensioners receiving regular pension payments, while BPA2 applies to civil servants, members of the Indonesian National Armed Forces, police officers, and state officials. Both forms are required for each last tax period, defined as December or the month when the recipient ceases employment or pension receipt, and must be issued no later than one month after that period ends.

BPA1 and BPA2 present the annual Article 21 tax calculation and any under‑ or over‑withholding, facilitating accurate completion of the SPT. For employers and institutions, timely preparation of these forms ensures administrative compliance and helps avoid tax penalties.