Contents of this article are applicable to the following users
Tier: GROWTH, SCALE
Platform: Web
Access Level: Owner
This guide will cover the following:
Overview
E-Bupot are the official Bukti Potong Pajak files you submit to Indonesia’s Coretax system to report PPh21 that your company has withheld from employees and non-permanent workers.
Why you need to download it
Compliance: It’s the required evidence of PPh21 withholding for each tax period and at year-end/termination.
Submission to Coretax: You’ll upload the XML version to Coretax as part of your monthly/annual reporting.
Employee documents: A1 forms are also what employees use for their personal tax reporting (where applicable).
When you’ll need it
Every regular month after payroll is finalized (monthly BPMP or BP21).
Final month (December) or resignation month for employees who finish the year or leave mid-year (A1).
Report types available
1) Bukti Pemotongan Bulanan Pegawai Tetap (BPMP)
Who: Permanent (21-100-01) and Contract (21-100-01) in a regular month when tax is calculated with TER.
Use: Monthly withholding for permanent/pension recipients paid regularly, not in their final tax month.
Official description: Digunakan untuk pemotongan PPh 21 bagi Pegawai Tetap/Pensiunan yang mendapatkan Upah Terkait Pensiun secara berkala, selain pada Masa Pajak Terakhir.
2) Bukti Pemotongan Final dan Tidak Final Selain Pegawai Tetap (BP21)
Who: Non-Permanent monthly (21-100-100-35) and Freelance (21-100-20).
Use: Monthly withholding for non-permanent workers, covers both final and non-final PPh 21 (outside permanent/pension paid regularly).
Official description: Digunakan untuk pemotongan PPh 21 yang bersifat final maupun tidak, selain Pegawai Tetap/Pensiunan yang menerima uang terkait pensiun secara berkala.
3) Bukti Pemotongan A1 (BPA1)
Who: Permanent (21-100-01) and Contract (21-100-01) in December or resignation month, annualised using Pasal 17.
Use: Final tax period for the employee (year-end or termination).
Official description: Digunakan untuk pemotongan PPh 21 bagi Pegawai Tetap/Pensiunan yang mendapatkan Upah Terkait Pensiun secara berkala, pada Masa Pajak Terakhir.
Tip: If you’re unsure whether a worker is “permanent/contract (TER)” vs “non-permanent/freelance,” check the wage type and the pay item used during payroll. That determines BPMP/BP21 vs A1.
How to download E-Bupot (step-by-step)
Before you start
Make sure the payroll for the month is finalized/locked.
You have Owner/Manager with payroll permission.
Confirm the Tax Withholding Date (tanggal pemotongan) shown on your withholding slip; you’ll enter this in the download modal.
Go to Month Total
After you finalize payroll for the period, open Payroll → Month Total.Select entity & month
Choose the Business Entity and Month you want to report.Click “Download”
Open the Download menu.
Pick a report type
Select one of:Bukti Pemotongan Bulanan Pegawai Tetap (BPMP)
Bukti Pemotongan Final dan Tidak Final Selain Pegawai Tetap (BP21)
Bukti Pemotongan A1 (BPA1)
Fill in “Tax Withholding Date”
Use the date stated on your withholding slip for tax reporting.Choose file format: XML or Excel
XML → recommended for direct upload to Coretax.
Excel → human-readable review file. If you choose Excel, convert it to XML before submitting (see next section).
Download
Click Download to generate the file.
File formats: XML vs Excel
Use XML if you’re ready to upload to Coretax immediately.
Use Excel if you want to review the data first. When ready to file, convert the Excel to XML using the official converter instructions: Guidance link and then upload the XML.
FAQs
Q: Which one do I choose: BPMP, BP21, or BPA1?
Monthly permanent/contract taxed via TER → BPMP
Non-permanent/freelance monthly → BP21
December or resignation month for permanent/contract (annualised Pasal 17) → BPA1
Q: My XML is rejected by Coretax. What should I check?
Reach us out for further support.
Q: Can I preview before filing?
Yes, download Excel, review, then follow the converter guidance to produce the XML for Coretax. Pajak