PPh 23, or Income Tax Article 23, is a tax imposed on income from capital, services, or gifts and awards, excluding those already covered by PPh Article 21.
This tax typically applies to transactions between the income recipient (e.g., seller or service provider) and the payer. The payer (buyer or service recipient) is responsible for withholding and reporting the PPh 23 to the Tax Office.
PPh 23 Refund Application Process
The payment is made in full upfront.
After making the payment, you can apply for a PPh 23 refund by contacting our Customer Success team.
To apply for a PPh 23 refund, you must attach the PPh 23 withholding tax slip.
A PPh 23 refund can only be requested in the same year the payment is made
Example: If you make a service payment on November 1, 2023, and submit a PPh 23 refund request with the withholding tax slip on December 20, 2023, the request can be processed.
PPh 23 Refund Processing Time
Once all requirements are met, the Finance Team will process your PPh 23 refund request within an estimated 7–14 days.
Notes
All fees incurred during the refund request process will be charged to the client (Rp800 for BCA accounts and Rp2,500 for non-BCA accounts).
Refunds cannot be processed to OVO, Gopay, or other e-wallets.
PPh returns below 10.000 IDR will be returned to balance.