Good news for corporate finance and tax teams. The Directorate General of Taxes (DGT / DJP) has just issued official regulation PER-12/PJ/2026. Through this regulation, the signing of tax withholding slips in the Coretax system has become much clearer and more flexible.
Previously, many companies faced confusion. Under the previous regulation (PER 11/PJ/2025), companies were only permitted to appoint employees to sign tax invoices. Meanwhile, for signing Unified Income Tax (PPh Unifikasi) withholding slips and Income
Tax Article 21/26 (PPh Pasal 21/26) withholding slips, there was no written provision authorizing internal employees to do so.
Consequently, questions arose: Did regular employees need to obtain a formal power of attorney simply to sign tax withholding slips?
Through PER-12/PJ/2026, those doubts have officially been addressed:
- For Unified Income Tax Withholding Slips: Pursuant to Article 17 paragraph (4), companies can now designate one or more officers/employees to sign withholding slips directly within the Coretax system.
- For Article 21/26 Income Tax With holding Slips (Employee Salaries): Pursuant to Article 6 paragraph (2b), companies are also free to appoint internal employees as signatories for digital withholding slips in Coretax.
This means designated employees no longer need to go through the administrative hassle of becoming an official “taxpayer proxy” (kuasa wajib pajak). Simply being appointed internally by the company grants them legal authority to sign withholding slips in Coretax.
This new regulation makes day-to-day corporate tax administration far more practical, faster, and legally compliant.