Employer Reporting Obligations for PPh 21 DTP Incentive and

JAKARTA – Employers that use the government‑borne (DTP) income‑tax incentive under Article 21 must report its utilization for each tax period. The requirement is stipulated in Article 6 of Minister of Finance Regulation (PMK) No. 10/2025.

The utilization is not reported separately; it is included in the monthly SPT that must be filed for every period. If errors occur, employers may submit a corrected SPT, provided it is filed no later than 31 January 2026. Submissions after this date are not recognized as valid reporting of the incentive.

Failure to file on time means the entire 2025 incentive (January‑December) is forfeited and the employer must remit the withheld Article 21 tax back to the tax authority. Missing a single monthly filing can cancel the benefit for the whole year, increasing the company’s cash outflow. This underscores the importance of timely compliance for businesses.