Download ESPT PPH 21 2.5: A Guide for Taxpayers
If you are a taxpayer in Indonesia, you may have heard of ESPT PPH 21, which stands for Elektronik Surat Pemberitahuan Pajak Penghasilan Pasal 21/26, or Electronic Tax Return for Income Tax Article 21/26. This is an application that allows you to create and submit your tax return online, without having to visit the tax office or use paper forms.
In this article, we will explain what ESPT PPH 21 is, how to download, install, and use the latest version of it, which is version 2.5, and what are the benefits and challenges of using it. We will also provide some tips and tricks to help you with the process.
download espt pph 21 2.5
What is ESPT PPH 21 2.5?
ESPT PPH 21 is an application that was developed by the Directorate General of Taxes (DJP) in Indonesia to facilitate the taxpayers who are subject to income tax article 21/26. This includes individual taxpayers, corporate taxpayers, treasury officers, and withholding agents.
The application allows you to create and submit your tax return electronically, as well as print out the receipt and the attachment forms. You can also use the application to calculate your tax liability, check your tax payment status, and generate various reports.
The latest version of the electronic tax return application for income tax article 21/26
The latest version of ESPT PPH 21 is version 2.5, which was released in January 2023 by DJP. This version updates the previous version, which was version 2.4.
The main reason for the update is to accommodate the adjustment of the tax rate and calculation based on the changes in the income tax law that were enacted by Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP).
The main changes in the version 2.5
The main changes in the version 2.5 are related to the progressive tax rate for individual taxpayers, which is regulated in article 17 paragraph (1) letter a of the income tax law (UU PPh). In UU PPh, there are four layers of progressive tax rate, namely:
Layer 1: Taxable Income Rp50 million
Layer 2: Rp50 million < Taxable Income Rp250 million
Layer 3: Rp250 million < Taxable Income Rp500 million
Layer 4: Taxable Income > Rp500 million
UU HPP revises layer 1, layer 2, and layer 4, and adds layer 5, as follows:
Layer 1: Taxable Income Rp75 million
Layer 2: Rp75 million < Taxable Income Rp300 million
Layer 3: Rp300 million < Taxable Income Rp500 million
Layer 4: Rp500 million < Taxable Income Rp2 billion
Layer 5: Taxable Income > Rp2 billion
The tax rate for each layer is also revised, as shown in the table below:
How to download espt pph 21 2.5 from pajak.go.id
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Bagaimana cara melihat riwayat
Layer
Tax Rate in UU PPh
Tax Rate in UU HPP
Layer 1
5%
0%
Layer 2
15%
10%
Layer 3
25%
20%
Layer 4
30%
25%
Layer 5
-
30%
The benefits of using ESPT PPH 21 2.5
The benefits of using ESPT PPH 21 2.5 are as follows:
You can create and submit your tax return faster and easier, without having to fill out paper forms or visit the tax office.
You can ensure the accuracy and completeness of your tax return, as the application will validate your data and calculate your tax liability automatically.
You can save your tax return data and print out the receipt and the attachment forms for your reference.
You can check your tax payment status and generate various reports using the application.
You can comply with the latest tax regulations and enjoy the lower tax rate and exemption based on UU HPP.
How to download ESPT PPH 21 2.5?
To download ESPT PPH 21 2.5, you need to visit the official website of DJP, which is www.pajak.go.id. On the website, you can find the link to download the application under the menu "Layanan" (Services) > "Aplikasi Perpajakan" (Tax Applications) > "ESPT PPH Pasal 21/26" (ESPT Income Tax Article 21/26).
The official website of the Directorate General of Taxes
The official website of DJP is www.pajak.go.id. This is the main source of information and services related to taxation in Indonesia. On the website, you can find various features and functions, such as:
Tax news and updates, including announcements, regulations, circular letters, guidelines, and FAQs.
Tax services, including registration, filing, payment, refund, objection, appeal, correction, consultation, and reporting.
Tax applications, including e-Filing, e-Billing, e-Form, e-SPT, e-Faktur, e-Registration, e-Refund, e-Correction, e-Objection, e-Appeal, and e-Konsultasi.
Tax education and socialization, including seminars, webinars, podcasts, videos, articles, newsletters, and publications.
Tax cooperation and partnership, including international taxation, tax incentives, tax treaties, tax information exchange agreements, and advance pricing agreements.
Tax supervision and law enforcement, including audit, investigation, collection, prosecution, and dispute resolution.
Tax reform and transformation, including strategic plans, performance reports, innovation programs, digitalization initiatives, and taxpayer satisfaction surveys.
The website is available in two languages: Indonesian and English. You can switch between the languages by clicking on the flag icon on the top right corner of the website.
The steps to download the single installer or the patch update
To download ESPT PPH 21 2.5 from the website of DJP, you have two options: you can download the single installer or the patch update. - The single installer is a complete package that contains all the files and components of the application. You can use this option if you have not installed any previous version of ESPT PPH 21 on your computer, or if you want to reinstall the application from scratch. - The patch update is a partial package that contains only the files and components that are different from the previous version of the application. You can use this option if you have already installed the version 2.4 of ESPT PPH 21 on your computer, and you want to update it to the version 2.5. The single installer and the patch update have different file sizes and download times. The single installer has a file size of about 1.2 GB, while the patch update has a file size of about 300 MB. The download time will depend on your internet speed and connection stability. To download the single installer or the patch update, you need to follow these steps: - Go to the website of DJP at www.pajak.go.id and navigate to the menu "Layanan" (Services) > "Aplikasi Perpajakan" (Tax Applications) > "ESPT PPH Pasal 21/26" (ESPT Income Tax Article 21/26). - On the page, you will see two links: one for the single installer and one for the patch update. Click on the link that corresponds to your choice. - You will be redirected to a Google Drive page, where you can see the file name, size, and date of the package. Click on the download icon on the top right corner of the page. - You will be prompted to confirm your download. Click on "Download anyway" to proceed. - The file will be downloaded to your computer. You can check the progress and location of your download on your browser or your download manager. The requirements and recommendations for downloading ESPT PPH 21 2.5
Before you download ESPT PPH 21 2.5, you need to make sure that your computer meets the minimum requirements and recommendations for running the application. These are as follows:
Operating system: Windows XP SP3 or higher (Windows 7, 8, or 10 are recommended)
Processor: Intel Pentium IV or higher (Intel Core i3 or higher are recommended)
Memory: 1 GB RAM or higher (2 GB RAM or higher are recommended)
Hard disk: 2 GB free space or higher (4 GB free space or higher are recommended)
Internet connection: Broadband or higher (Fiber optic or higher are recommended)
Browser: Internet Explorer 8 or higher (Internet Explorer 11 or higher are recommended)
Screen resolution: 1024 x 768 pixels or higher (1366 x 768 pixels or higher are recommended)
In addition, you need to have some supporting software installed on your computer, such as:
Microsoft .NET Framework 4.0 or higher
Microsoft Visual C++ Redistributable Package
Java Runtime Environment
Adobe Acrobat Reader
You can find the links to download these software on the website of DJP under the menu "Layanan" (Services) > "Aplikasi Perpajakan" (Tax Applications) > "ESPT PPH Pasal 21/26" (ESPT Income Tax Article 21/26). How to install ESPT PPH 21 2.5?
After you download ESPT PPH 21 2.5, you need to install it on your computer. The installation process is similar for both the single installer and the patch update, except for some minor differences.
The steps to install the single installer or the patch update
To install the single installer or the patch update, you need to follow these steps:
Locate the file that you downloaded on your computer. The file name should be "ESPT_PPh_21_26_v2.5.exe" for the single installer, or "Patch_ESPT_PPh_21_26_v2.5.exe" for the patch update.
Double-click on the file to run it. You may see a security warning asking you to confirm if you want to run the file. Click on "Run" or "Yes" to proceed.
You will see a welcome screen of the installation wizard. Click on "Next" to continue.
You will see a license agreement screen. Read the terms and conditions carefully, and check the box that says "I accept the terms in the license agreement". Click on "Next" to continue.
If you are installing the single installer, you will see a destination folder screen. You can choose where you want to install the application on your computer, or use the default location. Click on "Next" to continue.
If you are installing the patch update, you will see a confirmation screen. You can review the information and click on "Next" to continue.
You will see a ready to install screen. Click on "Install" to start the installation process.
You will see a progress bar showing the status of the installation process. Wait until it is completed.
You will see a finish screen. Click on "Finish" to exit the installation wizard.
The common errors and solutions for installing ESPT PPH 21 2.5
Sometimes, you may encounter some errors or problems when installing ESPT PPH 21 2.5. Here are some of the common errors and solutions for them:
Error: The application cannot be installed because it is not compatible with your operating system or your existing version of ESPT PPH 21.
Solution: Make sure that your computer meets the minimum requirements and recommendations for running the application, and that you have downloaded the correct version of the application (single installer or patch update).
Error: The application cannot be installed because it requires some supporting software that is not installed on your computer.
Solution: Make sure that you have installed all the supporting software that are required for running the application, such as Microsoft .NET Framework, Microsoft Visual C++ Redistributable Package, Java Runtime Environment, and Adobe Acrobat Reader.
Error: The application cannot be installed because it encounters some errors during the installation process.
Solution: Try to run the installation file as an administrator, disable your antivirus or firewall temporarily, or restart your computer and try again.
The tips and tricks for installing ESPT PPH 21 2.5
Here are some tips and tricks that can help you with installing ESPT PPH 21 2.5:
Before you install the application, make sure that you have backed up your data and closed all other applications on your computer.
After you install the application, make sure that you have updated your tax data and settings on the application.
If you have any questions or issues with installing the application, you can contact DJP's call center at 1500200 or email at pengaduan@pajak.go.id.
How to use ESPT PPH 21 2.5?
After you install ESPT PPH 21 2.5, you can use it to create and submit your tax return online. The application has a user-friendly interface and a simple workflow that will guide you through the process.
The steps to create and submit the tax return using ESPT PPH 21 2.5
To create and submit the tax return using ESPT PPH 21 2.5, you need to follow these steps:
Open the application on your computer. You will see a login screen where you need to enter your taxpayer identification number (NPWP) and your password. Click on "Login" to continue.
You will see a main menu screen where you can choose the type of tax return that you want to create. There are four options: SPT Masa (Monthly Tax Return), SPT Tahunan (Annual Tax Return), SPT Koreksi (Correction Tax Return), and SPT Tambahan (Additional Tax Return). Click on the option that corresponds to your situation.
You will see a data entry screen where you need to fill out the information and data related to your tax return. The screen will vary depending on the type of tax return that you choose, but generally, it will consist of four tabs: Identitas (Identity), Penghasilan (Income), Pemotongan/Pengurangan (Deduction/Reduction), and Perhitungan (Calculation).
On the Identitas tab, you need to enter your personal and tax information, such as your name, address, occupation, marital status, dependents, tax office, and tax period.
On the Penghasilan tab, you need to enter your income information, such as your gross income, net income, taxable income, non-taxable income, and other income.
On the Pemotongan/Pengurangan tab, you need to enter your deduction and reduction information, such as your personal relief, family relief, occupational relief, pension relief, insurance premium relief, donation relief, and other relief.
On the Perhitungan tab, you need to review your tax calculation information, such as your taxable income after deduction and reduction, your tax liability before credit and payment, your tax credit and payment, and your tax payable or refundable.
After you fill out all the information and data on the data entry screen, click on "Simpan" (Save) to save your tax return data. You can also click on "Cetak" (Print) to print out your tax return form and attachment forms.
To submit your tax return online, click on "Kirim" (Send) on the main menu screen. You will see a confirmation screen where you need to enter your email address and click on "Kirim" (Send) again. You will receive a notification email from DJP with a link to download your receipt.
The features and functions of ESPT PPH 21 2.5
ESPT PPH 21 2.5 has various features and functions that can help you with creating and submitting your tax return online. Some of these features and functions are:
Data validation: The application will check and validate your data entry for any errors or inconsistencies. It will also alert you if there are any mandatory fields that are not filled out or any data that are not in accordance with the tax regulations.
Data import: The application can import your data from other sources, such as e-SPT PPh 21/26 or e-SPT Masa PPh 21/26. This can save you time and effort from entering the same data manually.
Data export: The application can export your data to other formats, such as Excel or PDF. This can help you with sharing or storing your data for future reference.
Data backup: The application can backup your data automatically or manually. This can prevent you from losing your data in case of any system failure or corruption.
Data encryption: The application can encrypt your data using a secure algorithm. This can protect your data from any unauthorized access or modification.
Tax calculation: The application can calculate your tax liability automatically based on the latest tax regulations and rates. It can also calculate your tax payable or refundable based on your tax credit and payment.
Tax payment: The application can generate a billing code for your tax payment based on your tax payable or refundable. You can use this billing code to pay your tax online or offline through various channels, such as banks, post offices, ATMs, or e-Billing.
Tax receipt: The application can generate a receipt for your tax submission based on your tax return data. You can download and print out the receipt from the link that you receive in your email from DJP.
Tax report: The application can generate various reports for your tax return data, such as summary report, detail report, reconciliation report, and comparison report. You can view and print out these reports from the application.
Tax help: The application can provide you with various help and guidance for using the application, such as user manual, tutorial video, FAQ, and contact information. You can access these help and guidance from the application.
The common errors and solutions for using ESPT PPH 21 2.5
Sometimes, you may encounter some errors or problems when using ESPT PPH 21 2.5. Here are some of the common errors and solutions for them:
Error: The application cannot be opened or run because it is not compatible with your operating system or your existing version of ESPT PPH 21.
Solution: Make sure that your computer meets the minimum requirements and recommendations for running the application, and that you have installed the latest version of the application (version 2.5).
Error: The application cannot connect to the internet or to the server of DJP because of some network issues.
Solution: Make sure that your internet connection is stable and secure, and that your firewall or antivirus is not blocking the application. You can also try to restart your computer or router, or change your DNS settings.
Error: The application cannot save or send your tax return data because of some data issues.
Solution: Make sure that your data entry is correct and complete, and that your data size does not exceed the limit of 10 MB. You can also try to clear your cache or temporary files, or compress your data using a zip file.
The tips and tricks for using ESPT PPH 21 2.5
Here are some tips and tricks that can help you with using ESPT PPH 21 2.5:
Before you use the application, make sure that you have prepared all the necessary documents and data for your tax return, such as income statement, expense statement, tax slip, bank statement, donation receipt, and insurance premium receipt.
After you use the application, make sure that you have verified and confirmed your tax return data and calculation, and that you have received and saved your receipt and attachment forms.
If you have any questions or issues with using the application, you can refer to the help and guidance provided by the application, or contact DJP's call center at 1500200 or email at pengaduan@pajak.go.id.
Conclusion
In conclusion, ESPT PPH 21 2.5 is an application that can help you with creating and submitting your tax return online for income tax article 21/26. The application has many benefits and features that can make your tax filing process faster, easier, and more accurate. The application also complies with the latest tax regulations and rates based on UU HPP.
To use the application, you need to download, install, and run it on your computer. You also need to make sure that your computer meets the minimum requirements and recommendations for running the application, and that you have installed all the supporting software that are required for running the application.
You can download the single installer or the patch update from the website of DJP at www.pajak.go.id. You can also find various information and services related to taxation on the website. If you have any questions or issues with downloading, installing, or using the application, you can contact DJP's call center at 1500200 or email at pengaduan@pajak.go.id.
We hope that this article has been helpful and informative for you. If you have any feedback or suggestions for us, please let us know in the comments section below. Thank you for reading!
FAQs
Here are some frequently asked questions (FAQs) about ESPT PPH 21 2.5:
What is UU HPP?
UU HPP stands for Undang-Undang Harmonisasi Peraturan Perpajakan (Law on Harmonization of Tax Regulations), which is Law Number 7 of 2021 that was enacted by the Indonesian government in January 2021. The law aims to simplify and harmonize various tax regulations in Indonesia, as well as to provide tax incentives and relief for taxpayers.
What is UU PPh?
UU P Ph stands for Undang-Undang Pajak Penghasilan (Law on Income Tax), which is Law Number 36 of 2008 that was enacted by the Indonesian government in December 2008. The law regulates the taxation of income derived from various sources and activities in Indonesia, as well as the rights and obligations of taxpayers.
What is the difference between SPT Masa and SPT Tahunan?
SPT Masa stands for Surat Pemberitahuan Masa (Monthly Tax Return), which is a tax return that reports the income and tax liability of a taxpayer for a certain period, usually a month or a quarter. SPT Tahunan stands for Surat Pemberitahuan Tahunan (Annual Tax Return), which is a tax return that reports the income and tax liability of a taxpayer for a whole year.
What is the deadline for submitting SPT Masa and SPT Tahunan?
The deadline for submitting SPT Masa depends on the type of taxpayer and the type of income. Generally, the deadline is the 20th day of the following month or quarter. For example, the deadline for submitting SPT Masa for January 2023 is February 20, 2023. The deadline for submitting SPT Tahunan depends on the type of taxpayer and the type of tax return. Generally, the deadline is March 31 or April 30 of the following year. For example, the deadline for submitting SPT Tahunan for individual taxpayers using e-Filing for 2022 is March 31, 2023.
What are the penalties for late or incorrect submission of SPT Masa and SPT Tahunan?
The penalties for late or incorrect submission of SPT Masa and SPT Tahunan are regulated in article 13 and article 14 of UU PPh. The penalties include administrative sanctions, such as fines, interest, or surcharges, as well as criminal sanctions, such as imprisonment or revocation of license.
Where can I find more information about ESPT PPH 21 2.5?
You can find more information about ESPT PPH 21 2.5 on the website of DJP at www.pajak.go.id, or on the user manual and tutorial video that are provided by the application. You can also contact DJP's call center at 1500200 or email at pengaduan@pajak.go.id.
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