Based on the explanation on the Ministry of Finance (Ministry of Finance) official website, the Tax Identification Number or NPWP is an identity used to fulfill taxing rights and obligations. However, based on Article 1 Number 6 of Law (UU) Number 28 of 2007, it is explained that the NPWP is an identification for taxpayers issued by the Directorate General of Taxes (DJP) of the Ministry of Finance and that only each taxpayer has an NPWP.
The function of the NPWP is an identity used in processing taxation as follows:
- The NPWP acts as a unique code each time tax matters are dealt with, so that tax data is not confused with that of other taxpayers.
- For example, if the tax was overpaid, you will need an NPWP to arrange the refund process to get the money back as the main requirement is to show an NPWP.
NPWP number structure
The NPWP consists of 15 numbers that have been put together to form a unique code. From these 15 numbers, there is a structure that can be used to identify an individual’s type of NPWP. The structure of the NPWP number is divided into 3 parts, namely:
- Unique code
- tax regulations
- Head/Branch Code
Examples of NPWP based on the NPWP number structure are:
If someone has an NPWP number 00.111.222.3-444.000 then 00.111.222.3 is the NPWP ID code, 444 is the KPP code and 000 is the central NPWP number or branch NPWP number. Additionally, if the NPWP begins with 01, 02, or 03, the NPWP is a corporate taxpayer’s NPWP, but if the NPWP begins with 07, 08, or 09, the NPWP is the NPWP of a natural taxpayer.
Know the difference between central and branch NPWP
NPWP can be broadly divided into two types, namely core NPWP and branch NPWP. Let’s find out the features and differences of each NPWP.
Central NPWP is the main type of NPWP owned by a person or business entity when they create an NPWP. The Central NPWP is the NPWP someone receives when they first create an NPWP and is accompanied by their home or residence address. The central NPWP number is located at the end of the NPWP number structure and is identified by the code number ending in “000”.
In addition to the Central NPWP, there is also a branch NPWP. What is a branch NPWP?
The NPWP branch is a derivation of the central NPWP that is mapped to the place of work of the NPWP owner, which is separate from the place of residence where the NPWP owner resides. The branch NPWP number is also on the back of the NPWP number structure but differs from the central NPWP, the branch NPWP ends with a code other than “000” so the example of a branch NPWP with “001” ends. , ‘002’, ‘003’ and others.
Central NPWP type
The central NPWP is divided into two types. Let’s learn what the types are, along with a description of each type.
NPWP Personal Center is a NPWP owned by individual taxpayers or anyone with income in Indonesia. Individual taxpayers of specific entrepreneurs cover the scope of the Tax Service Office (KPP) where an individual resides, while the NPWP of a branch covers the scope of KPP where an individual conducts business.
The next example of a personal NPWP is the next branch, the man’s NPWP.
Corporate NPWP is a NPWP that must be owned by each company or business entity. Corporate taxpayers can have a central NPWP if the company or business unit has branches in another KPP work area.
How to get NPWP
Below is how to get a NPWP listed on the site www.pajak.go.id. Find out below 3 ways to get an NPWP!
- The application for a NPWP can be made directly to the tax office/KP2KP, whose work area includes the place of residence/place of business activity.
- Send the registration form and the required documents by post to the KPP/KP2KP in whose area of responsibility the place of residence/business is located.
- Now, registering for NPWP can also be done online, so you don’t have to go through the hassle of coming in person. Register for NPWP via the e-site Registration Directorate General of Taxes at http://ereg.pajak.go.id/ and upload the required documents.
Also read: 8 easy steps to file tax returns online via e-filing
How to create an NPWP online
Now registration for an NPWP can be done online, you know! Come on, find out how to create an NPWP online below.
To register for NPWP online, you can visit the official tax website at ereg.pajak.go.id.
Complete the registration process
Once on the official tax website, the registration process can be completed by selecting the “Register” menu and entering a valid email address and then a password.
Check the email used for registration
If yes, go to the email page used for registration. Look for the verification link email, and then verify the account to activate the account.
Registration by system – registration
When you have completed the account verification and activation process, you can log in to the E-System Registration by entering the e-mail and password used during registration.
Once you are logged in, go to the “Registration” page and complete your personal information. Make sure you follow all the steps carefully.
When you have filled out all the required forms, click on the Register button to send the registration form to the registered tax office. The tax office then processes the NPWP application.
The registration appears in dashboard ereg control page after collecting all forms completely. From there, click the “Send Token” button, fill out the “Captcha” and submit. The confirmation will be sent by email.
Copy received token
Copy the token you received and click on the “Token” menu, then a unique code will be displayed as a condition of submission. Check the email that was registered to view the token.
The NPWP card will be sent
If the NPWP application is accepted, the NPWP will be sent to the tax office by post.
How to get a central NPWP number
Then how do you get a central NPWP number? Fill out the central NPWP, simply activate the Central NPWP option and you don’t have to fill out anything at the tax office or online.
So that is an explanation of the NPWP and its statement. Now we have learned the importance of the NPWP and how it differs from the Central NPWP and the Branch NPWP and their role in protecting our rights and obligations in taxation. In addition to our taxes, health can also be protected, you know. In which Health insurance like Super You’s Super Easy Health Protection, we can get comprehensive health protection from as little as IDR 135,000 per month, you know!
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