The government continues to encourage taxpayers to immediately match their Population Identification Number (NIK) with their Taxpayer Identification Number (NPWP) before 31 June 2024. If they are not immediately matched, taxpayers will experience long-term problems related to taxation.

Later, the NIK that has been matched will also function as an NPWP. As quoted from CNBC Indonesia, Suryo Utomo, the Director General of Taxes (DJP) of the Ministry of Finance, said that the NIK-NPWP matching will be used as a number for transactions with the DJP in the core tax administration system.

Suryo explained that if taxpayers do not immediately match their NIK as NPWP by the deadline of June 31, 2024, they will potentially experience problems in accessing tax services that require NPWP.

Suryo explained that one of the obstacles in question is when you want to fulfill the obligation to report an annual tax return (SPT).

The integration or matching of NIK as NPWP has actually been implemented since July 14, 2022. Meanwhile, the rules governing NIK as NPWP are as stated in Minister of Finance Regulation (PMK) Number 112 of 2022.

In the PMK, NIK should be officially used as an NPWP starting January 1, 2024. However, due to the launch of the core tax system, the full implementation of this has been postponed until June 2024.

The government has also set a final deadline for matching NIK and NPWP, June 30, 2024. However, not all residents who have NIK are taxpayers. Government Regulation (PP) Number 50 of 2022 confirms this.

“Residents who already have a Population Identification Number are not necessarily registered as Taxpayers before activating their Population Identification Number,” said PP No. 5 of 2022, Article 2, paragraph 3.

What are the consequences if you don’t combine NPWP with NIK?

If it is not matched until the middle of this year, Minister of Finance Sri Mulyani through Minister of Finance Regulation Number 136 of 2023 concerning Amendments to Minister of Finance Regulation Number 112/PMK.03/2022 concerning Individual Taxpayer Identification Numbers, Corporate Taxpayers and Institutional Taxpayers The government regulates that taxpayers who do not match their NPWP with their NIK will risk six ‘dangers’ whose consequences must be borne by the taxpayer. Meanwhile, matching is carried out by taxpayers independently.

These are 6 potential dangers that await if you don’t match your NIK with your NPWP, according to CNN Indonesia:

1. government fund disbursement services;
2. export and import services;
3. banking services and other financial sectors;
4. business entity establishment and business licensing services;
5. government administration services other than those provided by the Directorate General of Taxes And
6. other services that require the use of a Taxpayer Identification Number.

Pay attention to the case example below, as quoted from PP No.5 of 2022. Mrs. Brigita, who has registered herself by activating her Population Identification Number as a Taxpayer Identification Number, is married to Mr. Erik, who has registered herself by activating her Population Identification Number as a Taxpayer Identification Number.

If Mrs. Brigita exercises her rights and fulfills her tax obligations separately from her husband’s tax rights and obligations, she no longer needs to register by activating her Population Identification Number as a Taxpayer Identification Number.

Meanwhile, in another case, Mrs. Delima, who has not registered herself by activating her Population Identification Number as a Taxpayer Identification Number, is married to Mr. Adi, who has registered herself by activating her Population Identification Number as a Taxpayer Identification Number.

In this case, Mrs. Delima exercises her rights and fulfills her tax obligations separately from her husband’s tax rights and obligations. Mrs. Delima must register herself by activating her Population Identification Number as a Taxpayer Identification Number.

In principle, the tax administration system in Indonesia treats the family as one economic unit, so there is only one Taxpayer Identification Number per family.

So, how do you match your NIK to your NPWP? Here are the steps:

1. Enter the keyword DJP Online www.pajak.go.id in the search engine, then press login.
2. Prepare the 16-digit NIK or NPWP, then enter it along with the appropriate password and the available security code (captcha).
3. After successfully logging in, go to the main menu ‘Profile’.
4. On the ‘Profile’ menu, select the other data tab. The tab updates data in the form of cellphone numbers and email addresses that are actively used. If the data has been entered correctly, click the ‘change profile’ button.
5. The system will send verification to the cellphone number or email that you changed. Click the ‘here’ button to send the verification code.
6. Check your cellphone inbox or email for the verification code. Copy it and paste it into the column provided, then click ‘change profile.’
7. The system will update your data. Press ‘Yes’ if the success notification appears.
8. In the profile change section, you can also complete the business field classification (KLU) and family member data sections.
9. When you have finished updating and completing your profile, click ‘Change profile.’
10. The system will ensure that the data you input is correct. Press ‘Yes’ if you are sure that the data entered is correct.

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