Withholding Tax PPh 23 for UrShipper Services

Following the Regulation of the Minister of Finance (PMK) No.141/PMK.03/2015 regarding Withholding Tax for Freight Forwarding and/or Courier Services, we urge all UrShipper customers who are taxpayers in Indonesia (who have NPWP) to collect, pay, and report the PPh 23 directly to The Directorate General of Taxes of Indonesia (DJP).

Calculation formula of the PPh 23 for UrShipper services following PMK:

Taxable Amount = Total Invoice Amount - VAT (1.1%)
PPh 23 = Taxable Amount x 2%

Taxable Amount example from Total Invoice Amount of 1,000,000 IDR:

Taxable Amount = Total Invoice Amount - VAT (1.1%)
Taxable Amount = 1,000,000 IDR - 11,000 IDR
Taxable Amount = 989,000 IDR

PPh 23 calculation example from Taxable Amount of 989,000 IDR:

PPh 23 = Taxable Amount x 2%
PPh 23 = 989,000 IDR x 2%
PPh 23 = 19,780 IDR

Customers should pay the PPh 23 directly to the Indonesian government, then issue proof of deduction (e-Bupot) and send it to [email protected] at the end of each month for reimbursement.