Semiconductor package element

A semiconductor package element includes a die, a passive layer, a conductive structure and an encapsulation layer. The die includes a first surface, a second surface and a third surface. The second surface is opposite to the first surface. The third surface is connected between the first surface and the second surface. The passive layer is disposed on the first surface and formed with a hole. The conductive structure is electrically coupled to the die through the hole. The encapsulation layer covers the first surface and the third surface of the die, wherein the passive layer is embedded in the encapsulation layer, a portion of the conductive structure is embedded in the encapsulation layer, and the other portion of the conductive structure protrudes from an etched surface of the encapsulation layer, the etched surface is formed by plasma etching.