BPA1 Requirements for December 2025 Income Tax Withholding

JAKARTA – For the December 2025 tax period, Income Tax Article 21 withholding agents must prepare a withholding proof (Bupot) using Form BPA1. The form records tax deducted from salaries paid to permanent employees in the final tax month.

The requirement is stipulated in Article 7 paragraph (1) letter e of PER-11/PJ/2025, which mandates BPA1 for each final tax period. Because December is the final month, monthly withholding slips (BPMP) are not required, but any BPMP that uses a temporary Tax ID must be cancelled first.

After cancelling the BPMP, agents must re-issue the withholding proof with the employee’s registered NIK in Coretax and submit a corrected monthly Tax Return for Article 21 before issuing BPA1. This procedure secures corporate tax compliance and prevents data errors in tax reporting.