Why is Tax Digitalisation Becoming Increasingly Important for Companies?

JAKARTA, KOMPAS.com - Tax digitalisation is deemed increasingly relevant amid the growing complexity of tax administration, particularly in managing unified Income Tax (PPh) withholding certificates.

Through the e-Bupot Unifikasi service, Mekari Klikpajak encourages companies to transition from manual tax administration processes to a digital system that is more efficient, accurate, and compliant with the latest regulations.

Unified PPh is a mechanism that integrates several types of taxes, such as PPh Article 4 paragraph (2), PPh 15, PPh 22, PPh 23, and PPh 26 for non-employees, into a single reporting system via e-Bupot Unifikasi.

However, the high volume of transactions, especially in large-scale companies, makes managing withholding certificates a challenge if still done manually.

Based on internal data from Mekari Klikpajak for the 2022-2024 period, the use of e-Bupot Unifikasi shows an upward trend, with an average of 4,299 unified PPh withholding certificates each year.

The volume of management activities is also recorded as high throughout the year, averaging more than 1,000 tax withholding certificates per month.

According to the company, the increase at the end of the year is generally influenced by annual book closing, accelerated vendor payments, project term disbursements, as well as compliance reviews for non-employee transactions subject to PPh Article 4 paragraph (2), Article 15, Article 22, Article 23, and Article 26.

In terms of user numbers, e-Bupot Mekari Klikpajak recorded an 18.18% increase throughout 2024.

Meanwhile, in terms of business scale, SMEs are said to manage dozens to hundreds of unified PPh withholding certificates each month, while large companies and enterprises manage up to thousands.

Some findings from the data indicate that companies process hundreds to thousands of withholding certificates each month, depending on the business scale and number of vendor transactions.

In the large enterprise segment, withholding certificate management activities are described as highly intensive, reflecting operational complexity and high compliance needs.

The use of e-Bupot Unifikasi is also said to be relatively stable every month, with increases during certain periods such as year-end, in line with transaction settlements and book closing.