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Foreigner registering for an NPWP

I am a foreign employee on a work KITAS. How do I get an NPWP?

The situation

Foreigners do not have an NIK, so they register for a 16 digit NPWP in Coretax using passport and KITAS. Registration is free.

The law

  • Art 2, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Every taxpayer must register for an NPWP; for resident individuals the NIK serves as the NPWP (Art 2(1a))
  • Art 2, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: An individual is resident if in Indonesia more than 183 days in 12 months, or present in the tax year with intent to reside
  • PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance

What it means for you

A foreigner becomes a resident taxpayer by being present more than 183 days in 12 months or by staying with intent to reside, which a work KITAS usually shows. Once resident, you need an NPWP so your employer can withhold PPh 21 at normal rates and you can file the annual return. Example: you arrive on 1 March with a 12 month KITAS; you are treated as resident for that year and should register in your first month.

What to do

  1. Prepare passport, KITAS, email and Indonesian phone number.
  2. Register as a foreign individual taxpayer in Coretax or at the KPP for your address.
  3. Activate the account and request a digital certificate.
  4. Give the NPWP to HR and your bank.

Using a home country tax number on payroll leads to 20 percent higher withholding.

We can do this for youIndividual tax number: NIK as NPWP, NPWP for foreigners and Coretax account activation: IDR 300.000

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