How to Make an NPWP Online and the Requirements that Must Be Fulfilled

How to Make a NPWP Online – As tax-abiding Indonesians, Sinaumed’s definitely understands how to pay taxes because this is one of our obligations. Especially for Sinaumed’s who just got a job, they are definitely required to make an NPWP so that tax payments can be made more easily. Please note that this NPWP stands for Taxpayer Identification Number which becomes another identity after the KTP, especially if you are of legal age.

Especially in this sophisticated era, of course making an NPWP can be done online. So that Sinaumed’s, as a tax-abiding Indonesian, doesn’t need to bother going to the tax office anymore to apply for this new NPWP. What’s more, if the location of the tax office is far from your house or boarding house, of course it will be inconvenient! Therefore, the Ministry of Taxes has provided this latest innovation.

Then how do you register for an NPWP online? Let’s watch so that Sinaumed’s will be more obedient to this Indonesian state tax!

How to Register for NPWP Online?

Please note, Sinaumed’s, that this NPWP is required for individuals and business owners.

Requirements for Completeness of Online NPWP Registration Documents

For Individual Taxpayers (WP).

Namely those who have carried out free activities or work. However, people who do not carry out activities or work are also required to register this NPWP, right… So, here are the requirements for the completeness of the documents:

  • Active e-mail
  • Scan e-KTP
  • Scan of Job Description from the place of work (employees only)
  • Scan of SK PNS (especially PNS/ASN)
  • Business Certificate (especially for self-employed)

For Business Owners or Free Work

Namely for those who run a business or work in one or more places of business activity. Especially if the business activity is different from the place of residence. Well, here is a description of the conditions:

  • Scan e-KTP
  • If you are a foreigner, a photocopy of your passport, KITAS (Temporary Stay Permit Card) or KITAP (Permanent Stay Permit Card) is required.
  • Photocopy of business activity permit documents that have been issued by the competent authority. It can also be in the form of a certificate of place of business activity or independent work issued by a Regional Government Official, at least a Lurah or Village Head.
  • A statement letter on stamp duty explaining that you are actually running the business or freelance work.

For Married Women Who Want Their Tax Rights and Obligations to be Separated

Namely for those who are married women but want to separate their rights and obligations in terms of taxation. The document requirements are:

  • Scan e-KTP
  • Photocopy of passport and KITAS/KITAP (if a foreigner)
  • Photocopy of husband’s NPWP card
  • Photocopy of Family Card
  • Photocopy of foreign tax documents (if the husband is a foreigner)
  • Photocopy of agreement on the separation of income and assets. If not, it can also be in the form of a statement requiring that tax rights and obligations be carried out separately from the husband.

For Someone Who Has Not Fulfilled Subjective or Objective Requirements

Even though Sinaumed’s has not met the requirements subjectively or objectively in accordance with the provisions of the tax laws and regulations, but still wants to get an NPWP card, of course you can register, you know… This is even better because in case you know in the future you will immediately get free activities or jobs , so no longer take care of this matter anymore. So, here are the document requirements:

  • Scan e-KTP

Steps to Register a Personal TIN Online

  1. Open the official website of the Director General of Taxes, namely at www.pajak.go.id or ereg.pajak.go.id/login . Then, select the e-Registration system menu .
  2. Click “Register”. After that, fill in the user registration data based on your data correctly, starting from the email address and password. Then, click “Save”.
  3. Activate the account by checking the inbox on the email. If there is an email from the Director General of Taxes, follow the instructions and immediately activate it.
  4. If the activation process is complete, immediately log in to the e-Registration system by entering the email and password that was created earlier. You can also click on the link in the Director General of Taxes activation email.
  5. If you have successfully logged in, you will be directed to the WP Data Registration page. Fill in all your data correctly, in total there are 10 steps that you must fill in the form.
  6. After all the data on the registration form has been filled in, select the “Register” button to send the form to the Central Tax Service Office.
  7. Print the existing documents, namely documents in the form of Taxpayer Registration Forms and Temporary Registered Certificates.
  8. If the document has been printed, please sign it . Then, put together all the complete document files that have been prepared beforehand.
  9. Send the signed Taxpayer Registration Form to the Tax Service Office (KPP). There are two options, namely:
  • Send the registration form to the KPP according to where you are registered as a Taxpayer via Registered Post. If it is to be sent by post, the delivery can be made no later than 14 days after carrying out the e-Registration.
  • Scan the document file and upload it via the e-Registration application earlier.
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10. Periodically check the registration status of the NPWP, both via email and the e-Registration application.

  • If the status is rejected, it means that there is incomplete data and must be corrected.
  • If the status is approved, the e-NPWP card will be sent to your home address via Registered Post.

What is NPWP?

NPWP stands for Taxpayer Identification Number, which is a special number given to taxpayers as a means of tax administration. This number can also be used as self-identification or identity of taxpayers in terms of exercising their rights and obligations to pay taxes.

For those who have met the requirements both subjectively and objectively and in accordance with the provisions of the tax laws and regulations, they must register themselves at the office of the Directorate General of Taxes in order to be registered as a Taxpayer and obtain an NPWP. This objective requirement means the requirements governing that taxpayers have received or earned income from their work.

How to register for NPWP can also be done online and offline. If online, namely through the official website of the Director General of Taxes, namely at www.pajak.go.id or ereg.pajak.go.id/login . Meanwhile, if offline, it can be done by visiting the Tax Service Office (KPP) directly and bringing the document requirements.

What is the Function of NPWP?

  • Facility in tax administration in Indonesia.
  • As identification or identity of taxpayers to exercise their tax rights and obligations.
  • Maintain order in efforts to pay taxes and supervise tax administration.
  • Included in every tax document.

What is the Format of the NPWP?

As with other identity cards, this NPWP also consists of 15 digits. The first 9 digits is the taxpayer code which indicates whether he is an individual taxpayer or a treasury body/collector. Meanwhile, the next 6 digits are the tax administration code.

Example: 08.506.787.0-541.000, it can be described as follows:

08 : Taxpayer identity indicating as an individual

506.787 : serial number or registration number

0 : check digit (functions as a security device to prevent falsification and NPWP errors)

541 : KPP code (depending on where the taxpayer is registered)

000 : code of center/husband or branch/wife

Now that’s the format of the number digits on the NPWP which of course everyone has different number digits. It’s the same with the digits on the KTP.

What are the Requirements for Removing NPWP?

Apparently, the NPWP can also be deleted , you know and only the Director General of Taxes can do this. In this case, there are many problems that require the NPWP to be removed and replaced with a new one. So, here are the conditions for deleting the NPWP.

  1. Taxpayers no longer meet subjective and/or objective requirements. For example, died and left no inheritance.
  2. Taxpayers in the form of business entities are undergoing liquidation or dissolution, due to business termination or merger.
  3. A woman who previously had an NPWP, then married without making an agreement on the separation of assets and income.
  4. Taxpayers in the form of permanent business entities stop their business in Indonesia, and want to move to another country.
  5. There is an inheritance that cannot be divided in its position as a Tax Subject.
  6. The Director General of Taxes considers it necessary to write it off, because the Taxpayer does not meet the subjective and/or objective requirements, in accordance with the provisions of the tax laws and regulations.

Are There Any Sanctions for Not Registering a NPWP?

Of course there are sanctions for those who have met the requirements both subjectively and/or objectively, but have not registered themselves to obtain an NPWP. This rule has been referred to in Law Article 39 paragraph 1 number 28 in 2008 . So, here’s a breakdown of the rules:

  1. Any person who intentionally:
  1. Not registering to be given a Taxpayer Identification Number or not reporting their business to be confirmed as a Taxable Entrepreneur.
  2. Misusing or using without rights the Taxpayer Identification Number or the Confirmation of a Taxable Entrepreneur.
  3. Did not submit a notification letter.
  4. Delivering notification letters and/or information whose contents are incorrect or incomplete.
  5. Refusing to carry out the inspection as referred to in Article 29.
  6. Showing books, records, or other documents that are false or falsified as if they were true, or do not describe the actual situation.
  7. Does not keep books or records in Indonesia, does not pay attention to or does not lend books, records or other documents.
  8. Not keeping books, records, or documents which form the basis of bookkeeping or recording and other documents including the results of data processing from bookkeeping that is managed electronically or carried out by means of an on-line application program in Indonesia as referred to in Article 28 paragraph (11); or
  9. Failure to deposit taxes that have been withheld or collected so as to cause losses to state revenues shall be subject to imprisonment for a minimum of 6 (six) months and a maximum of 6 (six) years and a fine of at least 2 (two) times the amount of tax payable which is not or less paid and a maximum of 4 (four) times the amount of unpaid or underpaid tax.
  1. The crime referred to in paragraph (1) is added 1 (one) time to 2 (two) criminal sanctions if a person commits another crime in the field of taxation before 1 (one) year has passed, starting from the completion of serving the prison sentence imposed.
  2. Any person who attempts to commit a criminal act of misusing or using without rights the Taxpayer Identification Number or Taxable Entrepreneur Confirmation as referred to in paragraph (1) letter b, or submits a Tax Return and/or statement whose contents are incorrect or incomplete, as referred to in paragraph (1) letter d, in the context of submitting a request for refund or making tax compensation or tax credit, shall be punished with imprisonment for a minimum of 6 (six) months and a maximum of 2 (two) years and a fine of at least 2 (two) times the amount of restitution requested and/or compensation or credit made and a maximum of 4 (four) times the amount of restitution requested and/or compensation or credit made.
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Meanwhile, in the Constitution Number 36 of 2008 concerning Income Tax in Article 21 paragraph 5a, Article 22 paragraph 3, and Article 23 paragraph 1a, it also regulates the existence of this NPWP. Well, here is the description.

  1. Article 21 paragraph 5a  states that withholding Income Tax Article 21 must apply a higher rate of 20% for taxpayers who do not have a taxpayer identification number (NPWP) compared to the rate set for taxpayers who can show a taxpayer identification number.

There are a few special additions to Article 21 (work-related benefits), the employer (private sector, treasurer) and workers (employees, civil servants) will both be disadvantaged if there are employees who do not have an NPWP. Because the mechanism for paying taxes under Article 21 for the private sector is usually borne by the employer, while for civil servants, specifically for fines under Article 21 due to not having an NPWP, the tax will be borne by the civil servants themselves.

  1. Article 22 paragraph 3 states that Article 22 PPh collectors must apply a 100% higher rate to taxpayers who do not have an NPWP compared to the rates applied to taxpayers who can show an NPWP.
  2. Article 23 paragraph 1a states that Article 23 withholding income tax must apply a 100% higher rate to taxpayers who do not have an NPWP compared to the rate applied to taxpayers who can show an NPWP.

What are the Purposes of Conducting a Tax Audit?

It should be noted that this tax audit activity has been regulated in the law that applies in Indonesia, both the Director General of Taxes regulations and the Director General of Taxes circular letter. The purpose of carrying out a tax audit which was written in the Decree of the Minister of Finance No.545/KMK 04/2000 on 22 December 2000, namely to test compliance with the fulfillment of tax obligations in order to provide legal certainty, justice and guidance to taxpayers. Meanwhile, another objective is in the context of implementing the provisions of the tax laws and regulations.

So, that’s a review of how to register an NPWP online and the sanctions imposed by the state if it is negligent in taking care of it. Does Sinaumed’s already have this NPWP as proof of being a tax-abiding citizen?

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