How to Create Withholding Proof for Married Women Joining

Mega, a PPh 21 withholding officer at a private company in West Java, asked how to create a withholding proof for married women who join their husband. The question was posted on 21 October 2025. The response addresses the procedure under the Coretax system.

Under PER‑7/PJ/2025, an individual’s NPWP now consists of the 16‑digit NIK, so the wife’s NIK must be activated as her tax ID. The withholding proof is generated using the wife’s NIK and the NIK is entered as the spouse in the husband’s family tax unit in Coretax. Once registered, the proof is automatically included in the husband’s annual tax return and must be moved manually from table L1 to L2 to be treated as final income.

This approach ensures the wife’s earnings are classified as final tax and do not increase the husband’s non‑final net income. Consequently, tax reporting complies with Coretax rules and avoids double taxation. The method assists taxpayers in meeting their obligations accurately. Read the full source at news.ddtc.co.id (https://news.ddtc.co.id/review/konsultasi-coretax/1814633/pembuatan-bukti-pemotongan-wanita-kawin-gabung-suami-di-coretax).