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.
How to Create tax art 23 slips on Coretax
To make a tax art 23 we need the data from the invoice to input it on coretax. Invoice can be downloaded from the member area.
2. Login to your Coretax: https://coretaxdjp.pajak.go.id/ using the User ID, password and fill the captcha verification
3. Navigate to eBUPOT (Withholding slips) (eBupot) menu and choose BPU (BPPU) on the top
4. Choose menu Create eBupot BPU
5. In the General Information (Informasi Umum) section, select the Tax Period (Masa Pajak) according to the invoice received. Enter the Tax Identification Number (NPWP) of PT Web Media Technology Indonesia (0032992034071000) and make sure that both the TIN (NPWP) and ID Place of Business Activity of Income Receipt (NITKU) are correct as shown in the following example.
6. In the Income Tax (Pajak Penghasilan) section:
Tax Certificate Held by Income Recipient (Fasilitas Pajak yang Dimiliki oleh Penerima Penghasilan) field can be filled with No Certificate (Tanpa Fasilitas).
Tax Object Name (Nama Objek Pajak) field can be filled with Manufacturing Service and/or Website Management “24-104-25 (Jasa Pembuatan dan/atau Pengelolaan Website)”. The Tax Article (Jenis Pajak), Tax Object Code (Kode Objek Pajak), and Income Tax Status (Sifat Pajak Penghasilan) will be filled automatically by system.
Tax base section fills the amount used Total excl. VAT on invoice. After this, Rate (%) (Tarif (%)), Income Tax Withheld (Pajak Penghasilan (Rp)), Revenue Code (KAP) will be filled automatically by system.
7. In the Reference Document (Dokumen Referensi) section:
Document Type (Jenis Dokumen) field can be filled with Commercial Invoice (Surat Tagihan)
Document Number (Nomor Dokumen) fill with invoice number H_270xxxx
Reference Document Date (Tanggal Dokumen) fill with date issued on invoice (16-07-2025)
ID Place of Business Activity (NITKU/Nomor Identitas Sub Unit Organisasi) can choose one of the option on this field
8. Double check the data with the invoice before submitting it. After making sure all of the data that already input is correct, click Save Draft then Submit. The tax art 23 slips finish to be issued.
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.