BPA1 Form (Formerly 1721-A1): The Annual Tax Slip Explained
The BPA1 form (formerly Form 1721-A1) is the annual tax slip your employer must give you: when it is due, what each line shows and how to use it.
References (4)
- PER-11/PJ/2025, in force 22 May 2025. Articles 6(1) and 7(1), the four slips and who receives each. Article 6(2) and (3), the electronic slip made in eBupot. Article 7(2), when the BPA1 reaches the employee. Article 7(4), one slip for each person, tax-object code and tax year or part-year. Article 8, slips where no tax was taken or no income was paid. Articles 4(1) and 11(1)(b), reporting the slips with the monthly return. Articles 4(2) and 10, corrections. Article 83(1)(b), the slip list in the annual return. Article 112(2)(a) and (3), who need not file the annual return. Article 130(a)(2), the older forms for tax periods up to December 2024.
- Annex A to PER-11/PJ/2025: the BPA1 format and its filling instructions, and the procedure for making, delivering and correcting slips. Annex G: the instructions for the individual annual return.
- PMK No. 168 Tahun 2023 on PPh 21 withholding, in force 1 January 2024. Article 1 number 18, the last tax period. Article 15(1) to (3), the recalculation in the last tax period. Article 20(1)(b), the employer's duty to make and give the slip. Article 21(1), refunding tax taken in excess. Article 22(1), (3) and (4), the employee's right to the slip, the credit and the duty to report all income.
- The KUP Law, UU No. 6 Tahun 1983 as amended. Article 3(3)(a), the monthly return due by the 20th.
The BPA1 form is the annual withholding slip an employer in Indonesia gives each permanent employee. It shows the year’s pay and the income tax taken from it under Article 21 (PPh 21, Pajak Penghasilan Pasal 21). It was called Form 1721-A1, a bukti pemotongan or withholding slip, for tax years up to 2024. The employer must hand it over within one month after the last tax period ends (PER-11/PJ/2025, a Peraturan Direktur Jenderal Pajak or Director General of Taxes’ regulation, Article 7(2)). Line 21 is the tax the employee credits in their annual return.
Which slip an employee receives
There are four withholding slips for income tax under Articles 21 and 26. Which one a person receives depends on who they are, not on how much they are paid (PER-11/PJ/2025, Articles 6(1) and 7(1)).
| Recipient | Issued | |
|---|---|---|
| BPA1 | Permanent employees, and pensioners paid a regular pension | Once, for the last tax period |
| BPA2 | Civil servants, the military, the police, state officials and their pensioners | Once, for the last tax period |
| BP21 | Other recipients who are Indonesian tax residents | For each payment, or one a month |
| BP26 | Other recipients who are not Indonesian tax residents | For each payment, or one a month |
Slips for tax periods up to December 2024 follow the older rules, under which the same slip was Form 1721-A1 (Article 130(a)(2) and Annex A). The slip a supplier receives for withholding tax on services is a different document.
When the BPA1 is due
For a permanent employee the last tax period is December. For someone who stops work during the year, it is the month they leave (PER-11/PJ/2025, Article 7(1)(g); PMK 168/2023, a Peraturan Menteri Keuangan or Minister of Finance regulation on PPh 21 withholding, Article 1 number 18). The employer makes one BPA1 for that period (Article 7(1)(e)) and gives it to the employee within the following month. The regulation’s own worked example puts the slip for a full year at the end of January (PMK 168/2023, annex).
The employer also reports the slips to the tax office with that month’s PPh 21 and 26 return, due by the 20th of the next month (PER-11/PJ/2025, Articles 4(1)(c) and 11(1)(b); the KUP Law, Ketentuan Umum dan Tata Cara Perpajakan or General Provisions and Tax Procedures Law, Article 3(3)(a)).
Receiving the slip is the employee’s right (PMK 168/2023, Article 22(1)). The last tax period is also where the year’s tax is worked out again at the annual rates, so the slip records the final figure.
If too much tax was taken during the year, the employer pays the excess back with the slip, by the end of the following month (PMK 168/2023, Articles 15(1) and (2) and 21(1)). Our article on PPh 21 and its monthly rates shows how the December figure is reached.
What the BPA1 form (formerly 1721-A1) shows
Part A identifies the employee. It carries their NIK (the national identity number) or, for a foreign employee who is not on Indonesia’s population register, their NPWP (tax identification number). It also shows their position and their family status for the non-taxable income threshold (PTKP, penghasilan tidak kena pajak) as it stood on 1 January.
For a foreign national it adds the passport number and country, and a box records whether the person works for more than one employer (PER-11/PJ/2025, Annex A, BPA1 instructions).
Part B is the year’s calculation. These are its main lines.
| Description | Line on the form |
|---|---|
| Gross income Salary, allowances, benefits in kind, bonus and THR (the religious holiday allowance) | 8 |
| Deductions Job expense, pension and old-age contributions, zakat paid through the employer | 12 |
| Net income | 13 |
| Net income on a previous employer’s slip Only where the two are combined | 14 |
| PTKP | 16 |
| Taxable income | 17 |
| PPh 21 for the year | 19 |
| Tax due on this slip The amount credited in your annual return | 21 |
Line 22 is the tax already withheld or borne by the government, and line 23 the amount under- or over-withheld in the last tax period. Part C names the employer, with its NITKU (Nomor Identitas Tempat Kegiatan Usaha, the identity number of the branch that runs the payroll), the date and the signer. It also carries a QR code that lets the slip be verified (Annex A).
Electronic, and issued even when no tax is taken
Leaving, changing jobs or arriving
The slip follows the employee’s year, so a move partway through changes what it shows.
An employee who stops work receives a BPA1 for the month they leave, within one month after it (PER-11/PJ/2025, Article 7(1)(g) and 7(2)).
If they stay in Indonesia, to retire or to join another employer in Indonesia, their pay is not annualised (worked out as if for a full year). If they leave Indonesia for good, their income is annualised and the tax is taken in proportion to the months worked (Annex A, BPA1 instructions; PMK 168/2023, Article 15(3)).
Each employer issues its own BPA1, so someone who changed jobs holds two slips for the year (PER-11/PJ/2025, Article 7(4)).
The new employer may fold the previous employer’s slip into its own, on lines 14 and 20, but only if the employee chooses that (Annex A).
An expatriate who becomes an Indonesian tax resident partway through the year receives a BPA1 marked as covering less than a year, with the income annualised (Annex A, BPA1 instructions).
Tax on the pay of a worker who is not an Indonesian tax resident falls under Article 26, and its slip is the BP26 (PER-11/PJ/2025, Article 7(1)(d)).
Using the BPA1 in your annual personal return
The tax on line 21 of the BPA1 form is a credit against the employee’s income tax for the year (PMK 168/2023, Article 22(3); Annex A). The annual return lists each slip: the employer, the slip number and date, and the tax (PER-11/PJ/2025, Article 83(1)(b); Annex G). Zakat (compulsory religious giving) paid through the employer is already on line 11, so it is not deducted a second time (Annex G, worked example).
The rest of the March return is covered in its own article. Our personal tax service prepares and files it from the slip.
The slip is not the return
A BPA1 does not replace the annual return. All income must be reported, whether tax was taken from it or not (PMK 168/2023, Article 22(4)). Someone whose net income is at or below the PTKP need not file (PER-11/PJ/2025, Article 112(2)(a) and (3)).
If the slip is wrong or has not arrived
An employee who finds a mistake asks the employer for a corrected BPA1. The employer corrects it in eBupot. The slip keeps its number, is marked as a correction (pembetulan) and goes to the employee again. If that month’s return was already filed, a corrected return follows (PER-11/PJ/2025, Articles 4(2) and 10(1), (2) and (4); Annex A). Article 10(2) sets conditions, including that the tax office has not opened an audit or a preliminary investigation of that month.
If no slip has arrived by early February, ask the employer for it. Issuing it is their duty (PER-11/PJ/2025, Article 7(2); PMK 168/2023, Article 20(1)(b)).
What this means for you
For an employee, the BPA1 form is the starting point of the annual return: check the PTKP status and line 21, then file. For an employer, it is a slip for each permanent employee by the end of January, and one within a month for each leaver. Where we run the payroll, the annual employee tax forms are part of our year-end work.