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FFB ramps and collectors: records, deductions, PPh 22 and reconciliation

By the Sawitara team (PT Digital Decision Indonesia) · Published · Updated

Context for international readers. A ramp (also called a peron) is a roadside FFB collection point where a collector (agent or dealer) buys small lots from many smallholders and trucks them to a mill. PPh 22 is an Indonesian withholding tax: certain buyers collect a percentage of the purchase price from the seller and remit it to the tax office as an advance payment of the seller’s income tax. For purchases of unprocessed plantation produce such as FFB by industrial companies or exporters, the rules are in Minister of Finance Regulation (PMK) No. 51 Tahun 2025, cited below under its Indonesian name.

Tax rules as of 18 October 2026: PMK No. 51 Tahun 2025 on the collection of PPh Article 22, in force since 1 August 2025. Example figures in this article are illustrations. This article is not tax advice; confirm the treatment for your business with a tax adviser.

How money and fruit flow through a ramp

A ramp or collector buys FFB from many growers in small lots, gathers it on the ramp floor, and then sends it by the truckload to the mill. At every stage there is a gap that must be explainable: weight (shrinkage), quality (deductions) and money (price, tax, cash). Good records make all three traceable from the grower’s receipt to the mill ticket.

1. Recording purchases per grower

One receipt for every weighing, containing the following:

  • Seller’s name, vehicle number and field location. If your buyer asks for traceability, also record the plot code.
  • Gross weight, tare and net weight from the ramp’s calibrated scale.
  • Quality deduction (%) and the reason, such as unripe fruit or trash.
  • Paid weight, price per kg, gross value, PPh 22 if collected, and amount paid.
  • Payment method (cash, transfer, credit note) and the cashier’s name.
Net (kg)= gross weight − tarePaid weight (kg)= net × (1 − deduction % ÷ 100)Gross value (Rp)= paid weight × price per kgAmount paid (Rp)= gross value − PPh 22 (if collected)

Illustration: gross weight 2,150 kg, tare 1,150 kg, net 1,000 kg. A 3% deduction (30 kg) gives a paid weight of 970 kg. At Rp 3,200/kg, the gross value is Rp 3,104,000. If the buyer is a collector and the purchase is not exempt, PPh 22 at 0.25% = Rp 7,760, so the amount paid is Rp 3,096,240.

2. Deductions: write down the rules

Deductions at a ramp are often a single estimated percentage. To avoid disputes, write down the basis for deductions (for example unripe fruit, empty bunches, trash, long stalks) and how they are estimated, then apply them equally to every seller. For reference, Annex II of Permentan 13/2024 contains a quality penalty formula for partner smallholders’ FFB at the mill; ramps are free to set their own rules, but those rules need to be consistent and known to sellers. How to calculate deductions per criterion is covered in the article on weighted FFB grading deductions.

3. PPh 22: who collects, how much, when

AspectRule (PMK 51/2025)
CollectorIndustrial companies or exporters buying forestry, plantation, agricultural, livestock and fishery products that have not gone through a manufacturing process (Article 2(1)(g))
Rate and base0.25% of the purchase price, excluding VAT (Article 3(1)(f))
Not collectedPurchases totalling no more than Rp20,000,000, excluding VAT, in one tax period, and not split payments (Article 4(1)(e) point 6)
When dueAt the time of purchase
Payment and reportingPay by the 15th of the following month; report through the unified PPh periodic return (SPT Masa PPh Unifikasi) in Coretax by the 20th of the following month
EvidenceThe collector issues a collection slip to the seller

From these rules, three situations are common:

  • A mill buys from a ramp or collector. The mill is an industrial company, so it collects 0.25% from the collector, unless the purchase falls under the exemption. The ramp records this deduction as prepaid tax, not a cost, and asks for the collection slip.
  • A mill-owned ramp buys from growers. The buyer is still an industrial company, so the collection rules and exemption apply to purchases at the ramp.
  • An independent ramp buys from growers. If the ramp is neither an industry nor an exporter, it is not a PPh 22 collector for those purchases.

The same 0.25% rate and Rp20 million per tax period threshold were previously set by PMK 34/PMK.010/2017 and PMK 81 Tahun 2024 (in force from 1 January 2025). The difference is that PMK 34/2017 required the amount to be rounded down to the nearest thousand rupiah. Also check whether the seller already uses an NIK (national identity number) or NPWP (taxpayer number): a taxpayer identity is required on the collection slip, and sellers without an NPWP are charged a rate 100% higher (Income Tax Law, Article 22(3)). The activated NIK of a resident individual serves as an NPWP.

4. Reconciling with the mill weighbridge

Every truck sent to the mill is recorded with a dispatch note number, then matched to the mill’s weighbridge ticket:

Delivery shrinkage (kg)= total net loaded at ramp − mill weighbridge netDelivery shrinkage (%)= delivery shrinkage ÷ total net loaded × 100Sales value (Rp)= mill paid weight × mill priceCash received (Rp)= sales value − PPh 22 collected by millMargin (Rp)= sales value − purchase cost − haulage and unloading

Illustration for one truck:

Item (illustration)Value
Net loaded at ramp8,200 kg
Purchase cost (paid weight 7,954 kg × Rp 3,200)Rp 25,452,800
Mill weighbridge net8,120 kg (shrinkage 80 kg = 0.98%)
Mill grading deduction 2.5%203 kg, paid weight 7,917 kg
Sales value (7,917 kg × Rp 3,450)Rp 27,313,650
PPh 22 collected by mill (0.25%)Rp 68,284 (prepaid tax)
Cash receivedRp 27,245,366
Haulage and unloadingRp 600,000
MarginRp 1,260,850

In this illustration, PPh 22 is collected because the mill’s purchases from this ramp exceeded Rp20 million in that tax period. The margin is calculated from the sales value, not from cash received, because PPh 22 is a tax credit, not a cost.

Daily checks

  • Floor stock. Total purchase receipts minus total loads dispatched must equal the fruit still on the floor. A large gap means a receipt has not been recorded or fruit has gone missing.
  • Shrinkage per truck. Compare it with the written tolerance, then trace the truck, driver and waiting time when shrinkage exceeds it.
  • Daily cash. Opening cash plus deposits, minus cash purchases and expenses, must equal the physical cash in the safe.
  • Mill deductions. Compare the mill’s grading deduction with the deduction you charge growers. A persistent gap will erode the margin.

Frequently asked questions

Must a ramp withhold PPh 22 from growers?

The collectors of PPh 22 on purchases of plantation produce are industrial companies or exporters (PMK 51/2025). A ramp owned by an individual or a trading business that is neither an industry nor an exporter is not a collector. A ramp that is a unit of a mill buys on behalf of an industrial company, so the collection rules apply. Confirm your status with a tax adviser.

What is the PPh 22 rate on FFB purchases?

The rate is 0.25% of the purchase price, excluding VAT. Purchases totalling no more than Rp20 million (excluding VAT) in one tax period are not subject to collection, and transactions may not be split to avoid this threshold.

Is the PPh 22 withheld by the mill a cost for the ramp?

No. The PPh 22 collected is an advance payment of the seller’s income tax. The ramp records it as prepaid tax and can credit it in its annual tax return, provided it receives a collection slip in its name.

What is a reasonable shrinkage from ramp to mill?

There is no generally applicable official figure. Shrinkage depends on how long the fruit waits, the distance and the weather. Set a written tolerance based on your own data, then flag every delivery that exceeds it.

How Sawitara records it

In the Agent mode of Tandan by Sawitara (External FFB module), the ramp cashier workstation records purchase weighings per grower with deductions and PPh 22, prints receipts, adds to floor stock, records truck deliveries to the mill, and reconciles shrinkage and margin against the mill’s net weight, together with daily cash. Registered growers and suppliers can see their tickets and payments through the grower portal. The flow is shown in the Ramp & Collection Point video tutorial. Sawitara calculates PPh 22 from the accumulated purchases per seller per tax period, both at the ramp cashier and for third-party purchases at the mill. As long as the month’s total is no more than Rp20 million, the receipt is not subject to collection and the reason is printed on the receipt and shown in the grower portal, for example “PPh 22 belum dipungut: akumulasi masa pajak Rp 18.000.000 ≤ Rp20 jt” (PPh 22 not yet collected: tax-period total Rp 18,000,000 ≤ Rp20 million). The receipt that takes the total over Rp20 million collects 0.25% of the whole month’s total, less any PPh 22 already collected. Cancelled receipts drop out of the total, and two receipts saved at the same time cannot both slip under the threshold. Sellers whose NIK is not yet recorded in the supplier data are charged 0.5%. A ramp unit that is not owned by an industrial company or exporter can be set as a non-collector. The total depends on the seller’s identity: link receipts to a registered supplier, because a seller without a supplier code is recognised only by name. The PPh 22 summary contains the receipts that actually collected tax and is available as a draft CSV; review it with your tax team before filing. To estimate the value of weight gaps for your operation, try the ROI calculator.

Sources

Read nextHow FFB prices are set in Indonesia: the K index, extraction rates and a worked exampleOpen page

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