TAX SERVICE ADD-ON · MSME EMPLOYEE PPH 21 (DRAFT-ONLY)
Monthly support carried out directly by a human operator to organize Article 21 income tax withholding workpapers under the Average Effective Rate scheme (PP 58/2023 & PMK 168/2023), draft withholding slips (BP 21), and draft Monthly PPh 21 / Unified Returns in Coretax DJP (PMK 81/2024). Designed for small enterprises (1–10 employees) as an add-on alongside Neracia monthly services. Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment.
SECTION 01 · WHAT OPERATORS DELIVER (DRAFT-ONLY)
Article 21 withholding on staff income demands precise calculations under TER categories and timely return preparation in Coretax DJP. Neracia handles technical drafting cleanly without ever taking over owner accounts or legal authority:
Deterministic calculations for monthly Article 21 withholding under the Average Effective Rate scheme (Category A, B, or C by PTKP status) for January–November and annual Article 17 reconciliation in December (PP 58/2023 & PMK 168/2023).
Preparation of draft withholding slips in the Coretax DJP portal via Assign Role delegation (Drafter role) for 1–10 permanent staff or freelancers under PER-2/PJ/2024.
Preparation of draft Monthly Returns in Coretax DJP ahead of the 20th statutory deadline (PMK 81/2024), summarizing gross payroll, withholding amounts, and client review packs.
A human operator verifies 16-digit IDs, payroll registers, and PTKP categories (recorded self-check), then hands over review materials for client electronic signing and submission.
SECTION 02 · DOCUMENTS REQUIRED FROM CLIENTS
To ensure calculation workpapers and draft withholding slips are ready before the 15th (payment) and 20th (filing), clients provide the following records:
Full legal name, 16-digit national ID (NIK/NPWP), marital/tax status (TK/0, K/0, K/1, etc.), employment start date, and contract type (permanent / casual / freelance).
Detailed breakdown of base wages, regular allowances (transport/meals), overtime, bonuses, incentives, or religious holiday allowance (THR) authorized by company leadership.
Schedule of employer-covered contributions (work accident, life, pension, health) and employee deductions (JHT 2%, JP 1%, Health 1%) where enrolled.
Required only for permanent employees joining mid-year, ensuring cumulative tax baselines for the final December reconciliation remain strictly accurate.
Delegation of drafter permissions through official Coretax Assign Role settings without ever sharing primary account passwords, certificate passphrases, or OTP codes.
SECTION 03 · RESPONSIBILITY BOUNDARIES & TAX PROXY LIMITS (PMK 44/2026)
Under MoF Regulation No. 44 of 2026 and Neracia principles, we act strictly as administrative draft preparers (draft-only) and never as a tax proxy. Clients retain full authority over accounts and approvals:
| Work Aspect | Neracia Operator (Drafter Role / Draft-Only) | Client / Taxpayer (Signer & Payer) |
|---|---|---|
| Payroll summary & wage components | Compiles base wages, allowances, and overtime into local spreadsheets from client-supplied records. | Approves payroll figures, employment status, and official employee records. |
| Article 21 TER withholding calculation | Computes monthly Article 21 withholding using deterministic TER tables (PP 58/2023 & PMK 168/2023) with recorded self-check. | Reviews calculation sheets and authorizes final employee tax withholding deductions. |
| Draft withholding slips (BP 21 forms) | Enters draft withholding slip records into the Coretax DJP e-Bupot module using Drafter permissions. | Authorizes formal withholding slips and delivers them to respective employees. |
| Draft Monthly Return in Coretax | Prepares review-ready Monthly Return drafts in Coretax DJP before the 20th deadline. | Electronically signs with company passphrase/certificate and officially submits the return. |
| Tax billing code & Treasury payment | Computes and notes the net tax payable on review workpapers for client verification. | Generates billing codes independently in Coretax/bank and completes payment before the 15th. |
| Proxy status & legal limits (PMK 44/2026) | Neracia does not act as a tax proxy. Support operates strictly as administrative draft preparation (draft-only). | The client retains full control and responsibility for submission, electronic signatures, and payment. |
TAX SERVICE PACKAGE · CORETAX DJP (PMK 81/2024 & PER-11/PJ/2025)
Monthly support carried out directly by a human operator to organize Output Tax Invoice summaries, match creditable Input Tax Invoices, and prepare workpapers and draft Monthly VAT Returns in Coretax DJP (Drafter role). Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax, and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment.
MONTHLY VAT ADMINISTRATION · HUMAN-OPERATED (DRAFT-ONLY)
Designed for VAT-registered businesses (PKP) that need sales invoices prepared before the Coretax upload deadline and draft Monthly VAT Returns ready for review before the end of the following month. Neracia prepares invoice & return drafts; the client approves, signs, submits in Coretax, and creates billing codes independently.
Match sales invoices, customer 16-digit NPWP / NIK / NITKU identifiers, transaction codes, and draft preparation in the Coretax e-Faktur module so drafts are ready for company self-approval no later than the 20th of the following month.
Cross-check Input Tax Invoices in the Coretax dashboard against supplier bills and payment records, flagging missing invoices, incorrect NITKU data, or non-creditable items.
Output vs Input VAT calculation, net payable or carry-forward overpayment breakdown, recorded operator self-check, and draft Monthly VAT Return preparation in Coretax for company review and self-submission before month-end.
NERACIA POSITIONING · DONE BY PEOPLE, NOT SOFTWARE
Many business owners already subscribe to accounting software or use spreadsheet templates, yet their reports still fall behind because no one has time to check receipts and reconcile bank statements. Neracia is a human-delivered service—not a self-service app.
| Work Aspect | Self-Service Accounting Software (App Only) | Neracia (Human-Operated + Recorded Self-Check) |
|---|---|---|
| Who does the work each month? | You or your internal staff must spend time entering transactions, selecting chart-of-account codes, and matching bank statements inside the app yourself. | Carried out directly by a person (Neracia’s human operator). You supply bank statements and transaction documents; we organize, reconcile and prepare the reports. |
| When documents are missing or bank balances differ | Software simply adds up whatever was typed. If entries are duplicated, misclassified or missing evidence, charts still render as if everything were accurate. | A human operator checks supporting evidence line by line (recorded self-check), isolates unclear items into an open-action register, and reviews them with your contact. |
| Readiness for new tax rules (PP 20/2026 & Coretax VAT) | Software only provides form fields; you still have to interpret regulations yourself to check 0.5% Final Tax eligibility or Coretax invoice codes. | We prepare workpapers referenced to official rules (PP 20/2026, PMK 81/2024), track the 20th-of-month e-Faktur deadline, and organize review-ready materials for your authorization. |
| Relationship with tools you already use | Requires migrating into a specific app and paying recurring subscription fees even during busy months when nobody has time to input data. | No forced software migration. We can work from CSV/Excel exports of your existing tool or raw source documents, and hand over complete files that you own. |
We use deterministic calculations for numerical accuracy and use AI only in a limited way to help structure explanations—always with human review before handover, and without uploading confidential client documents to public AI services.
NERACIA TAX ECOSYSTEM · FULLY CONNECTED
Every official regulatory guide, compliance calendar, document checklist, reconciliation workpaper, and business tax package is interconnected for seamless navigation.
PP 20/2026 rules, year-cap elimination for OP & PT Perorangan, corporate transition rules, and 13-case eligibility checker.
Check business eligibilityOfficial Q&A covering PP 20/2026, Coretax e-Faktur, 16-digit NIK/NPWP, Article 31E, and PMK 44/2026 proxy limits.
Read official Q&ADeadlines: payment on 15th, e-Faktur on 20th, VAT return by month-end, and annual returns (OP 31 March, Corporate 30 April).
View official deadlines6 document categories provided by clients and a 4-step secure Drafter workflow in Coretax with zero password sharing.
Review document checklist14-column 3-way workpaper (Output vs Input vs Bank), synthetic sample data, and free static CSV download.
Open template & CSVMonthly TER workpapers (PP 58/2023 & PMK 168/2023), draft withholding slips, and Coretax returns for 1–10 staff (+IDR 250,000/mo, draft-only).
Currently Viewing ✓Monthly human-operated support for output invoice registers, input invoice matching, and draft return preparation in Coretax.
View package & monthly feesOFFICIAL SOURCE REGISTER & VERIFICATION DATES
Every TER calculation procedure, BP 21 withholding slip format, and Monthly Return procedure on this page is verified directly against official Republic of Indonesia regulations (pajak.go.id, peraturan.go.id, and jdih.kemenkeu.go.id).
| Regulation / Official Source | Verified Subject Matter | Official Link | Date Checked |
|---|---|---|---|
| Government Regulation (PP) No. 58 of 2023 | Withholding Tax Rates for Income Tax Article 21 on Employment, Services, or Activities of Individual Taxpayers (Monthly Average Effective Rate / TER Categories A, B, C and Daily TER) | peraturan.go.id ↗ | |
| MoF Regulation (PMK) No. 168 of 2023 | Implementation Guidelines for Withholding Tax on Income from Employment, Services, or Personal Activities (TER Procedures, Final Tax Period Calculation, and PTKP Deductions) | jdih.kemenkeu.go.id ↗ | |
| MoF Regulation (PMK) No. 81 of 2024 | Tax Provisions for Coretax DJP — PPh 21 deposit deadline on the 15th and Monthly Unified/PPh 21 Return filing deadline on the 20th of the following month | jdih.kemenkeu.go.id ↗ | |
| DJP Regulation PER-2/PJ/2024 | Format and Procedures for PPh 21/26 Withholding Slips (BP 21 / 21 e-Bupot Forms) and Monthly PPh 21 Return Submission in Coretax DJP | pajak.go.id ↗ | |
| MoF Regulation (PMK) No. 44 of 2026 | Procedures for Exercising Tax Rights and Obligations by Proxies (Articles 2, 7, 16) — Proxy limitations, Neracia operates strictly draft-only, return signing and filing remain the client’s sole responsibility | pajak.go.id ↗ |
ORDERLY & PUNCTUAL PPH 21 DRAFTS
Discuss your PPh 21 add-on needs with Neracia. All deliverables, responsibilities, and fees are agreed in writing before work begins.