For employees, the annual tax return (SPT Tahunan) filing season usually means one important document: the PPh 21 withholding slip (bukti potong PPh 21). This document records the income earned and income tax withheld by the employer throughout the year.
But what if it is already time to file your annual tax return and you have not received your withholding slip? Can you still file your tax return?
This is a common question, especially for employees filing their tax returns for the first time or for those still getting used to the new tax system. Before rushing to complete your tax return, there are a few things you should understand first.
What Is a PPh 21 Withholding Slip?
A PPh 21 withholding slip is a document that records the income received and the Article 21 Income Tax (PPh 21) withheld by the employer or other party responsible for withholding the tax.
For permanent employees, the commonly used annual withholding slips are Form 1721-A1 for private-sector employees and Form 1721-A2 for civil servants, members of the Indonesian National Armed Forces/Police, state officials, and retirees.
This document is important because the information it contains serves as a reference when filing an annual tax return. Employees should therefore check their gross income, income deductions, and the amount of PPh 21 withheld before filing their tax return.
So, Can You File Your Annual Tax Return Without a PPh 21 Withholding Slip?
The answer is not simply yes or no.
For Tax Year 2025 annual tax return filings through DJP Coretax in 2026, withholding slip data issued by employers may be available as prepopulated data in the system. This means some information can be automatically pulled into the tax return, so taxpayers do not have to enter all the data manually.
The Directorate General of Taxes (DJP) also provides a “My Withholding Slips” (“Bukti Potong Saya”) feature in Coretax. Through this feature, taxpayers can view, check, and download withholding slips issued by income providers.
So, if you have not received a withholding slip from HR or the payroll team, do not immediately fill in your tax return based on estimates. First, check whether the withholding slip data is already available in your Coretax account.
If it is not available, the next step is to contact your employer to confirm whether the withholding slip has been issued.
How to Check Your Withholding Slip in Coretax
For those new to Coretax, checking your withholding slip is a useful first step before filing your tax return.
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Log In to Your Coretax Account
Make sure you have an active DJP Coretax account and can access it.
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Find the “My Withholding Slips” Menu
This menu provides information on tax withholding or collection related to income received by the taxpayer. The data can be reviewed and downloaded independently.
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Check the Information Provided
Do not assume that all the information is automatically correct. Check your name, employer, income, and PPh 21 amount.
If you find any discrepancies, confirm them with HR or the party that issued the withholding slip.
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Use the Data When Filing Your Tax Return
If the information is correct, you can use it as a reference when filing your annual tax return. In Coretax, withholding slip data may also appear as prepopulated information in the relevant section of the tax return.
What If the Withholding Slip Does Not Appear?
If you have checked Coretax but your withholding slip is still unavailable, there is no need to panic. There are several steps you can take.
First, contact HR or the payroll team. Ask whether the withholding slip has been issued and reported through the system.
Second, check your Coretax account periodically. There may still be administrative processes underway before the data appears in the system.
Third, do not enter figures randomly. The income and tax reported must match the actual information. Errors when completing your tax return may affect the outcome of your filing.
The DJP has also encouraged employers to issue withholding slips for the filing of individual annual income tax returns for Tax Year 2025 through DJP Coretax.
What Should You Prepare Before Filing Your Annual Tax Return?
A withholding slip is not the only information you need to prepare. Before completing your tax return, make sure you have the following:
- Access to your DJP Coretax account.
- Your PPh 21 withholding slip or the relevant data available in the system.
- Accurate income information.
- Updated family information based on your actual circumstances.
- Information on your assets and liabilities.
- Records of other income, if any.
The DJP also provides various guides for filing annual tax returns on its official website, including specific guidance for individual taxpayers who are employees.
Don’t Fill In Your Tax Return Without Checking the Data
The most important thing is not to rush to complete your filing.
If your withholding slip is already available, check the information carefully first. If it is not available, contact HR or payroll and check your Coretax account again.
These simple steps can help prevent errors when completing your tax return.
For employees, understanding income and tax withholding information is also part of developing better financial management habits not just during tax filing season, but throughout the year.
Conclusion
So, do not immediately assume that you cannot file your annual tax return simply because you have not received a physical withholding slip from your employer. For filings through Coretax, first check whether your withholding slip data is available through the “My Withholding Slips” (“Bukti Potong Saya”) feature or has been prepopulated in the system.
If the data is unavailable or an error occurs, contact HR or the party that issued the withholding slip as soon as possible for review.
Most importantly, do not enter income or tax information based on estimates. Make sure the information you use is accurate so that your annual tax return can be filed smoothly and reflects your actual circumstances.
