For companies that get PPh 21 DTP facilities (borne by the government), there will be several changes in reporting tax periods in the e-SPT application because PPh 21 for some employees is borne by the government. Here's how to report PPh 21 DTP on the e-SPT application:
- Before entering the e-SPT application, you need to download the 1721-I-Bulanan file in CSV form and the PPh 21 DTP Realization Report in Talenta Software by going to the Payroll Menu.
- Select View Reports.
- Filter the month and year period that you want to report, and also make sure you have run payroll in that period. Example: December 2020.
- Select Tax Report.
- Then click “CSV”.
- Select 1721-I-Bulanan-December 2020.csv.
- Then the file to be downloaded is as follows.
- Then click “Formulir Laporan Realisasi PPh 21 DTP and select Formulir Laporan Realisasi PPh 21 DTP December 2020.xls.
- The file to be downloaded is as follows.
- Next, open the E-SPT application.
- Click “Pilih SPT” and select Buat SPT Baru.
- Select the month and year period you want to import and click “Buat SPT”.
- Then click “CSV”, then select Import, select Import, select Bukti Potong, and select Pemotongan Pajak Bulanan.
- Then it will appear like this. Click “Buka File” to open the CSV file that you have downloaded on Talenta and click “Import”.
- Then, if the import has been successful. Click “Isi SPT”, then select Daftar Pemotongan Pajak (1721-I) and select Satu Masa Pajak.
- Then the following display will appear and enter part B. Pegawai Tetap dan Penerima Pensiun.. Yang Penghasilannya di bawah PTKP.
- To get information on the number of employees whose income is below PTKP, you can access it via form 1721- I- December 2020 pdf, which you can get via the Payroll menu, then select View Report, filter the Report period, click “Tax Report” then select PDF and click form 1721- I- December 2020.pdf.
- Then the form will be downloaded like this.
The information in numbers 1 and 2 is the information that is entered in section B.Pegawai Tetap dan Penerima Pensiun.. Yang Penghasilannya di bawah PTKP. No.1 in the Information column for Number of Employees and No. 2 in the Total Employee Gross Income column.
- Then, after that, return to the e-SPT application and, after filling in the information in part B. Pegawai Tetap dan Penerima Pensiun.. Yang Penghasilannya di bawah PTKP, click “Simpan”.
- After that, select the main SPT and fill in tab D. Lampiran dengan centang bagian 1721-I dan 1721-IV.
- Lalu isikan tab E. Pernyataan dan Ttd Pemotong dengan menggunakan semua field yang ada sesuai dengan ketentuan perusahaan.
- Click “Simpan”.
- Then, to add SSP untuk PPh 21 DTP, you can click “Isi SPT” and select Daftar SSP/Pbk (1721-VI).
- Click “Tambah”.
- Fill in Kode Akun Pajak with 41121, Kode Jenis Setoran with 100, SSP/Bukti Pbk date and NTPN with the billing code starting with the number 9. For example, if the billing code that is formed is 5555556789012, then in the NTPN column on the e-SPT it is filled with 95555556789012.
- Then fill in the Amount of PPh Disetor with the amount of PPh 21 DTP and fill in the information with 1 (for SSP PPh 21 borne by the government).
- Click “Simpan”.
- Then, to add SSP untuk PPh 21 Non DTP, you can click “Isi SPT”, then select Daftar SSP/Pbk (1721-VI) and click “Tambah”.
- Fill in Kode Akun Pajak with 411121, Kode Jenis Setoran with 100, SSP/Bukti Pbk date, NTPN according to what was obtained when paying PPh 21 masa pajak for the reported, Jumlah PPh Disetor according to what was paid when paying PPh 21 masa pajak for the reported and keterangan with 0 (for normal SSP).
- Click “Simpan”.
- Then, to create a CSV file to use for reporting to DJP Online, you can click “CSV” and select Pelaporan SPT.
- Then select Masa April Pembetulan 1 and click “Buat File CSV”.
- And the CSV file will be downloaded and can be used.
This is how to report PPh 21 DTP on eSPT. Learn about other reports in Talenta here.