The law

Tax number (NPWP) for a foreigner in Indonesia

The NPWP (nomor pokok wajib pajak) is the number the tax office gives a taxpayer. A foreigner has three questions: must I have one, which number will I get (the population number NIK, or a 16-digit number from the tax office), and how do I register. This page answers them from the regulations in force on 6 October 2026 and says where they leave a gap. It does not work out who is a tax resident, and it does not cover tax rates or returns.

Last checked 6 October 2026

Draft, under notary review

General information, not legal advice.

How to read this page

This page is for a foreigner who lives in Bali, works or earns income in Indonesia, owns property, or directs a PT PMA. It does not repeat what other pages say: the tax dates (the page on tax deadlines), the taxes of buying (the page on buying costs), the company itself (the page on the PT PMA), the stay permit (the page on KITAS and KITAP), the bank account (the page on opening a bank account) and closing the number when you leave (the page on selling and leaving, section If you leave Indonesia). It is general information, not legal advice.

We used the texts in force on 6 October 2026: UU 6/1983 on the general tax procedure as amended by UU 7/2021 (Pasal 2 and 32); UU 7/1983 on income tax as amended by UU 36/2008, UU 7/2021 and UU 6/2023 (Pasal 2, 7, 21, 23 and 26); PMK 81/2024 on the core tax administration system, in force since 1 January 2025; PMK 112/2022 as amended by PMK 136/2023 on the number; and three regulations of the Director General of Taxes, PER-6/PJ/2024, PER-7/PJ/2025 (registration) and PER-23/PJ/2025 (domestic and foreign tax subjects). PMK 81/2024 was amended by PMK 11/2025, PMK 53/2025, PMK 54/2025 and PMK 1/2026; we read the four changes and none of them touches the articles used here. We also read the Coretax pages and guides of the tax directorate (DJP).

Where two texts differ we say so, and the last section lists what we could not confirm. Lines marked as our reading are not law. We name no tax adviser, consultant, agent or person. Criminal penalties are not stated on this page: UU 1/2026 adjusted the criminal fines of older laws, and the only consequences given here are the administrative ones that the texts name.

Words used. NPWP is the tax number. NIK (nomor induk kependudukan) is the identity number of a resident in the population register. DJP is the tax directorate. KPP is a tax office. Coretax is the DJP system and its taxpayer portal. PTKP is the amount of income that is not taxed. Penduduk is a legal word with a narrow meaning here, explained in the section on the NIK.

Who must register: six situations at a glance

Each row is the plain case. The sections below give the detail and the articles. A row is not advice for your case.

Who must register: six situations at a glance
Your situation	What the texts say	When
You visit and have no income from Indonesia	The duty to register falls on a taxpayer who meets both a subjective and an objective requirement (PMK 81/2024 Pasal 15(1)). The objective requirement is receiving income, or having to withhold or collect tax (Pasal 15(5)). A visitor with no income from Indonesia does not meet it. The tax office may give a number for administration to a person who does not yet meet it (Pasal 16(6) and (7)).	No duty on these texts
You live in Indonesia, work for an employer or receive other income, and run no business	You must register once your income for the tax year reaches the untaxed amount, the PTKP. For one person with no spouse or dependants it is Rp54,000,000 a year, the least the law allows (UU 7/1983 Pasal 7(1) huruf a, as amended by UU 7/2021: "paling sedikit"), fixed at that figure by PMK 101/PMK.010/2016 Pasal 1; a spouse and dependants raise it (UU 7/1983 Pasal 7(1) huruf b to d; PMK 81/2024 Pasal 16(3) huruf b).	No later than the end of the month after the month in which your income for the year reached the PTKP (Pasal 17(2))
You run a business or do freelance work (pekerjaan bebas)	You must register, and the text sets no income amount for this group (Pasal 16(3) huruf a). A person who runs a trade or service business at a place other than his home also reports that place, to get a business place number (Pasal 16(4); Pasal 1 angka 63).	At most 1 month after the business or the work starts (Pasal 17(1))
You are not a tax resident and receive income from Indonesia, such as rent, dividends or fees	A foreign tax subject includes an individual who does not live in Indonesia and a foreigner who is in Indonesia for no more than 183 days in 12 months (UU 7/1983 Pasal 2(4) huruf a and b, as amended by UU 6/2023). A foreigner who lives in Indonesia (who actually lives, bermukim, at a place here), or intends to live here, is a resident; the text sets no minimum number of days for this (UU PPh Pasal 2(3) huruf a; PER-23/PJ/2025 Pasal 4(1) huruf a; Elucidation of Pasal 2(4)). On income such as dividends, interest, royalties, rent and fees for services, the Indonesian payer withholds 20 percent of the gross amount, and that withholding is final except in two cases the law names (Pasal 26(1) and (5)). Rent of land or buildings is also listed in Pasal 4(2) huruf d, with its own final tax (PP 34/2017, where the owner pays the tax himself if the tenant does not withhold it, Pasal 3(3)); how the two rules apply to a non-resident owner is not confirmed (see What we could not confirm). PMK 81/2024 does not say in so many words that such a person must register; it says the tax office may give a number to an individual who is not a domestic tax subject (Pasal 16(6) and (8)). Our reading: apart from rent of land or buildings, the withholding is the payer's duty, and the number is open to you without being made a duty. Ask a tax adviser before you rely on it.	Not stated
You are a married woman, or a child under 18	A married woman who is not taxed separately, and a minor child, have their tax rights and duties merged with the husband as head of the family. A married woman taxed separately must register herself: by court decision, by a written agreement on separate income and property, or by her own choice (PER-7/PJ/2025 Pasal 4(1); PMK 81/2024 Pasal 16(5)).	As in the rows above, for her own income
You direct a PT PMA or hold shares in it	The company registers itself and has its own number. You register only if you meet the two requirements yourself. See the section on the company and the director.	The company: at most 1 month after it is established (PMK 81/2024 Pasal 40)

Your situation: You visit and have no income from Indonesia
What the texts say: The duty to register falls on a taxpayer who meets both a subjective and an objective requirement (PMK 81/2024 Pasal 15(1)). The objective requirement is receiving income, or having to withhold or collect tax (Pasal 15(5)). A visitor with no income from Indonesia does not meet it. The tax office may give a number for administration to a person who does not yet meet it (Pasal 16(6) and (7)).
When: No duty on these texts

Your situation: You live in Indonesia, work for an employer or receive other income, and run no business
What the texts say: You must register once your income for the tax year reaches the untaxed amount, the PTKP. For one person with no spouse or dependants it is Rp54,000,000 a year, the least the law allows (UU 7/1983 Pasal 7(1) huruf a, as amended by UU 7/2021: "paling sedikit"), fixed at that figure by PMK 101/PMK.010/2016 Pasal 1; a spouse and dependants raise it (UU 7/1983 Pasal 7(1) huruf b to d; PMK 81/2024 Pasal 16(3) huruf b).
When: No later than the end of the month after the month in which your income for the year reached the PTKP (Pasal 17(2))

Your situation: You run a business or do freelance work (pekerjaan bebas)
What the texts say: You must register, and the text sets no income amount for this group (Pasal 16(3) huruf a). A person who runs a trade or service business at a place other than his home also reports that place, to get a business place number (Pasal 16(4); Pasal 1 angka 63).
When: At most 1 month after the business or the work starts (Pasal 17(1))

Your situation: You are not a tax resident and receive income from Indonesia, such as rent, dividends or fees
What the texts say: A foreign tax subject includes an individual who does not live in Indonesia and a foreigner who is in Indonesia for no more than 183 days in 12 months (UU 7/1983 Pasal 2(4) huruf a and b, as amended by UU 6/2023). A foreigner who lives in Indonesia (who actually lives, bermukim, at a place here), or intends to live here, is a resident; the text sets no minimum number of days for this (UU PPh Pasal 2(3) huruf a; PER-23/PJ/2025 Pasal 4(1) huruf a; Elucidation of Pasal 2(4)). On income such as dividends, interest, royalties, rent and fees for services, the Indonesian payer withholds 20 percent of the gross amount, and that withholding is final except in two cases the law names (Pasal 26(1) and (5)). Rent of land or buildings is also listed in Pasal 4(2) huruf d, with its own final tax (PP 34/2017, where the owner pays the tax himself if the tenant does not withhold it, Pasal 3(3)); how the two rules apply to a non-resident owner is not confirmed (see What we could not confirm). PMK 81/2024 does not say in so many words that such a person must register; it says the tax office may give a number to an individual who is not a domestic tax subject (Pasal 16(6) and (8)). Our reading: apart from rent of land or buildings, the withholding is the payer's duty, and the number is open to you without being made a duty. Ask a tax adviser before you rely on it.
When: Not stated

Your situation: You are a married woman, or a child under 18
What the texts say: A married woman who is not taxed separately, and a minor child, have their tax rights and duties merged with the husband as head of the family. A married woman taxed separately must register herself: by court decision, by a written agreement on separate income and property, or by her own choice (PER-7/PJ/2025 Pasal 4(1); PMK 81/2024 Pasal 16(5)).
When: As in the rows above, for her own income

Your situation: You direct a PT PMA or hold shares in it
What the texts say: The company registers itself and has its own number. You register only if you meet the two requirements yourself. See the section on the company and the director.
When: The company: at most 1 month after it is established (PMK 81/2024 Pasal 40)

The two requirements, and who counts as a tax resident

UU 6/1983 Pasal 2(1), as amended by UU 7/2021, says that every taxpayer who meets the subjective and the objective requirements must register at the tax office that covers the place where he lives, and is given an NPWP. PMK 81/2024 Pasal 15(4) and (5) says what they are. The subjective requirement is being a tax subject under the income tax law. The objective requirement is, for a tax subject, receiving or earning income, or having to withhold or collect tax under that law.

For a foreigner the first question is whether he is a domestic tax subject, a tax resident. The income tax law makes an individual, Indonesian or foreign, a domestic tax subject if he lives in Indonesia, or is in Indonesia for more than 183 days in 12 months, or is in Indonesia in a tax year and intends to live there (UU 7/1983 Pasal 2(3) huruf a, as amended by UU 6/2023; PER-23/PJ/2025 Pasal 3). PER-23/PJ/2025 of 9 December 2025 says what shows the intent: a KITAP, a limited stay visa (VITAS) or an ITAS valid for more than 183 days, a contract to work in Indonesia for more than 183 days, or other papers such as a lease of more than 183 days or papers showing that family members moved (Pasal 4(3)). How the days are counted and what counts as a place of residence are on the page on tax residency and are not covered here.

A resident individual becomes a resident taxpayer once he has received income from Indonesia or from abroad above the PTKP (PER-23/PJ/2025 Pasal 4(5)). Which income is taxed is a separate question and is not covered here.

The tax office may also give a number, for administration only, to an individual who does not yet meet the objective requirement, who is not a domestic tax subject, or who is not a tax subject at all (PMK 81/2024 Pasal 16(6) to (8)). The DJP page on registration gives as examples a job applicant and a student who have no income yet.

Penduduk, the NIK and the 16-digit number

The regulation sorts individual taxpayers by population status, not by tax residence. An individual who is a Penduduk uses his NIK, activated as NPWP. An individual who is not a Penduduk receives a 16-digit number that the DJP system generates (PMK 81/2024 Pasal 16(2); for the NIK also UU 6/1983 Pasal 2(1a), as amended by UU 7/2021). Penduduk means an Indonesian citizen and a foreigner who lives in Indonesia (PMK 81/2024 Pasal 1 angka 62, in the words of UU 24/2013 Pasal 1 angka 2). The NIK is the unique identity number of a Penduduk (Pasal 1 angka 65).

So a foreigner can be a tax resident and still not hold a NIK; the number he then gets is the 16-digit one. Whether you hold a NIK is a matter of the population register. The population law gives every Penduduk a NIK once his data have been recorded (UU 23/2006 Pasal 13(1) and (2)), and the Presidential regulation names holders of an ITAS and of an ITAP among the foreigners whose data are recorded (Perpres 96/2018 Pasal 3(1) huruf c). We found no text that says what an ITAS holder is issued, or that a residence certificate (SKTT) carries a NIK. The tax system tests it itself: it validates a NIK against the population database before it activates it (PER-7/PJ/2025 Pasal 15(2)), and the DJP guide starts registration with the question whether the taxpayer has a NIK.

The NIK is not an NPWP until it is activated. DJP gives the NPWP by activating the NIK, on registration or on its own initiative (PMK 112/2022 Pasal 2(4); PER-7/PJ/2025 Pasal 2(3) huruf a). A foreigner who registers with his passport and later receives a NIK must change his data so that the NIK is activated as his NPWP (PER-7/PJ/2025 Pasal 2(7)).

For a person who is not a Penduduk, for a company and for a government body, the 16-digit number is the old 15-digit NPWP with a 0 in front where the person was registered before; a person who registers now receives a 16-digit number straight away (PMK 112/2022 Pasal 7(2); DJP Coretax manual, section Pendaftaran Wajib Pajak).

How the number changed, 2022 to 2025

The dates are those the texts give. The old 15-digit number stayed in use for some services after the new numbers began.

How the number changed, 2022 to 2025
Date	What changed	Source
14 July 2022	PMK 112/2022: the NIK becomes the NPWP of an individual who is a Penduduk; an individual who is not a Penduduk, a company and a government body use a 16-digit number.	PMK 112/2022 Pasal 2(1)
1 July 2024	From this date taxpayers and other bodies use the NIK and the 16-digit number in administration; the date was 1 January 2024 until PMK 136/2023. PER-6/PJ/2024 lists the DJP services that took the new numbers from that day, registration among them, and keeps the 15-digit number for the others.	PMK 112/2022 Pasal 11(1) as amended by PMK 136/2023; PER-6/PJ/2024 Pasal 2(1), (2) and (4)
1 January 2025	PMK 81/2024 in force. It states the number of an individual (the NIK for a Penduduk, a 16-digit number for the others) and the rules of registration. Coretax is the system DJP runs under it; the DJP manual says a foreigner who registers now gets the 16-digit number at once.	PMK 81/2024 Pasal 16(2) and 484 (the last article); DJP Coretax manual
21 May 2025	PER-7/PJ/2025: the Director General's instructions on registration, documents, the taxpayer account and the authorisation code. They apply also to registrations made from 1 January 2025.	PER-7/PJ/2025 Pasal 92 and 95

Date: 14 July 2022
What changed: PMK 112/2022: the NIK becomes the NPWP of an individual who is a Penduduk; an individual who is not a Penduduk, a company and a government body use a 16-digit number.
Source: PMK 112/2022 Pasal 2(1)

Date: 1 July 2024
What changed: From this date taxpayers and other bodies use the NIK and the 16-digit number in administration; the date was 1 January 2024 until PMK 136/2023. PER-6/PJ/2024 lists the DJP services that took the new numbers from that day, registration among them, and keeps the 15-digit number for the others.
Source: PMK 112/2022 Pasal 11(1) as amended by PMK 136/2023; PER-6/PJ/2024 Pasal 2(1), (2) and (4)

Date: 1 January 2025
What changed: PMK 81/2024 in force. It states the number of an individual (the NIK for a Penduduk, a 16-digit number for the others) and the rules of registration. Coretax is the system DJP runs under it; the DJP manual says a foreigner who registers now gets the 16-digit number at once.
Source: PMK 81/2024 Pasal 16(2) and 484 (the last article); DJP Coretax manual

Date: 21 May 2025
What changed: PER-7/PJ/2025: the Director General's instructions on registration, documents, the taxpayer account and the authorisation code. They apply also to registrations made from 1 January 2025.
Source: PER-7/PJ/2025 Pasal 92 and 95

How a foreigner registers

Where. Registration is electronic: through the taxpayer portal (Coretax, coretaxdjp.pajak.go.id), another system linked to the DJP system, or the Contact Center (Kring Pajak, 1500200). If you cannot do it electronically you may go to a tax office (KPP or KP2KP) or send the application by post or courier (PMK 81/2024 Pasal 4(2) and (4); PER-7/PJ/2025 Pasal 14(1) and (2)). Under Coretax a tax office can take a registration in any of its units, not only the one that covers your address (DJP Coretax manual, table of changes, no. 2). The office that administers you afterwards is the one that covers the place where you live (PMK 81/2024 Pasal 15(1); PER-7/PJ/2025 Pasal 10(2) and (3)).

Documents. A person who is a Penduduk attaches none: the NIK is validated against the population database (PER-7/PJ/2025 Pasal 14(3) and 15(1) to (3)). A person who is not a Penduduk attaches a copy of the passport, a colour photograph and a colour photograph of himself holding the passport (PMK 81/2024 Pasal 20(2); PER-7/PJ/2025 Pasal 14(4)). A document that the system can check against another authority's database need not be attached (Pasal 14(8)).

Where the texts differ. Neither regulation names a KITAS or a KITAP. The older DJP page Syarat Pendaftaran Nomor Pokok Wajib Pajak says a foreigner attaches a copy of the passport and a copy of the KITAS or KITAP, and it describes an online form on the website, not Coretax. We follow the regulation and list the difference in the last section. Our suggestion, not a rule: have the permit card with you.

Steps in Coretax. The DJP Coretax manual (edition of 24 September 2024, written before the launch) starts at New Registration on the login page, then Individual, then the question Does taxpayer have NIK. You enter an e-mail address and a mobile number and confirm each with a one-time code, give a domicile address, your source of income and your economic code, and confirm the declaration (pages 11 to 26 of the manual). Its screens are for the NIK route. An account can be activated only if the e-mail address and the mobile number have been validated (PMK 81/2024 Pasal 6(4)).

Result. The head of the tax office issues the NPWP at most 1 working day after a complete application (PMK 81/2024 Pasal 21; PER-7/PJ/2025 Pasal 15(6) and (10)). A person who is not a Penduduk receives the NPWP card, the certificate of registration, and the letters that give the taxpayer account and the authorisation code (Pasal 15(10)); Coretax e-mails the number and the card as a PDF (DJP Coretaxpedia, updated 17 September 2025). The authorisation code is valid for 2 years (PER-7/PJ/2025 Pasal 21(1)) and signs your documents in Coretax (PMK 81/2024 Pasal 8(5) and (6)). The articles on registration state no fee.

Changes. Tell the tax office when your data change, for example a new address or a new passport; it decides within 1 working day, and within 5 working days when the move changes your office (PMK 81/2024 Pasal 23 and 24; PER-7/PJ/2025 Pasal 24(1)).

If you do not register, and what a missing number costs

A taxpayer who meets both requirements and does not register is liable to the sanctions of the general tax procedure law (PMK 81/2024 Pasal 15(7)). DJP issues the number on its own initiative when a taxpayer does not register (UU 6/1983 Pasal 2(4)); PMK 81/2024 Pasal 22 lets the head of the tax office do so on the data that DJP holds or collects. The tax duties then count from the time the requirements were met, at most 5 years before the number was issued (UU 6/1983 Pasal 2(4a), as amended by UU 7/2021).

A missing number also costs more at the source. The withholding on income from work, services or activities of a domestic individual taxpayer who has no NPWP is 20 percent higher than the rate for a taxpayer who can show one (UU 7/1983 Pasal 21(5a)). For income withheld under Pasal 23 the increase is 100 percent (Pasal 23(1a)). We found no later amendment of these paragraphs in UU 7/2021 or UU 6/2023, and we did not read how Coretax applies them to a NIK that has not been activated.

A PT PMA and its director

The company is a separate taxpayer with its own number. It must register at most 1 month after it is established or has its seat in Indonesia (PMK 81/2024 Pasal 39(1) and 40; PER-7/PJ/2025 Pasal 12(1) huruf c), attaching the documents of its establishment, usually the deed (PMK 81/2024 Pasal 41(2); PER-7/PJ/2025 Pasal 14(5)); the tax office issues the number within 1 working day of a complete application (Pasal 41(3)). A company can also register through the legal entity system (AHU) or OSS, and the notary who made the deed may submit the application through AHU (PER-7/PJ/2025 Pasal 19(1) to (3)). The company's number is a 16-digit number generated by the DJP system (PER-7/PJ/2025 Pasal 2(3) huruf b). That the NIB carries the company's NPWP is on the page on the PT PMA.

The director is a separate person. The company's number is not the director's, and the director's is not the company's. A director signs the company's tax documents in Coretax with an electronic certificate or an authorisation code that he holds himself (PMK 81/2024 Pasal 10(2) and (3) huruf a). The director who represents the company is liable personally or jointly for the tax the company owes, unless he shows the Director General of Taxes that he could not be charged with it (UU 6/1983 Pasal 32(1) huruf a and (2), as amended by UU 7/2021).

Being a director does not by itself make a foreigner register. The duty follows his own situation, the two requirements above: for example a salary or a fee from the company above the PTKP while he is a tax resident. We found no text that makes a personal NPWP a condition of holding the post. DJP says that the person who is the company's contact in Coretax (the PIC) need not be named in the deed, and that people who in fact decide the company's policy count as its administrators (DJP Coretaxpedia, updated 17 September 2025).

A foreigner who is not in Indonesia and is a foreign tax subject, for example the contact person of a foreign company, can be recorded in Coretax with his passport alone: the menu Aktivasi Akun Wajib Pajak asks for the passport number, country of origin, telephone and e-mail address and a photograph of the passport, and the person appears with the status Belum Aktif (SPLN) (DJP guide of 10 September 2025; DJP Coretaxpedia, updated 27 November 2025). A foreign company that is a shareholder is entered by name, country of origin, e-mail address, telephone, class and percentage of shares, without a NIK or an NPWP; the other officers of a foreign entity are added by passport number (the same guide).

What an NPWP is needed for, as far as the texts say

Each row says what a text states. A row that says we found nothing means nothing in the texts we read, not that nothing exists.

What an NPWP is needed for, as far as the texts say
Where	What the texts say	More on
Tax filings and payments	The NPWP is the identity number used to pay and report income tax, to withhold and collect tax, and for DJP services (PER-7/PJ/2025 Pasal 3(1) and (2)).	The page on tax deadlines
Withholding at source	Tax is withheld at a higher rate from a person without an NPWP: 20 percent more under Pasal 21 and 100 percent more under Pasal 23 of the income tax law (UU 7/1983 Pasal 21(5a) and 23(1a)).	The section above on a missing number
Services of other bodies	A body that asks for an NPWP must take the NIK or the 16-digit number. The regulation names these services: payment of government funds, export and import, banking and other finance, setting up a business and business licences, other government administration, and any other service that requires an NPWP (PMK 112/2022 Pasal 11(1) huruf c and (2), as amended by PMK 136/2023). It does not say that each of them must ask for one.	The page on opening a bank account
A bank account	The page on opening a bank account sets out that the list of data a bank must collect from an individual does not include an NPWP, and that the declaration of tax residence the bank asks for includes the tax number in each country of residence.	The page on opening a bank account
Buying property	The land regulations we searched (Permen ATR/BPN 18/2021 on the grant of Hak Pakai and other rights, Permen ATR/BPN 3/2023 on electronic registration) and the service standard of the Badung revenue office for the BPHTB check name no NPWP among their documents. The income tax rules on the transfer of land and buildings (PMK 81/2024 Pasal 191 to 200) name none either. The 2026 VAT relief for a new home does: a foreign individual can use it only if he has an NPWP and may own the home, and the buyer's identity on the invoice is the NPWP or the NIK (PMK 90/2025 Pasal 6 huruf b and 8(2)). A person who has no duty to register but must pay the final income tax on a transfer of land or buildings can get Coretax access through the menu Hanya Registrasi, registration only (DJP Coretaxpedia, updated 27 November 2025).	The page on buying costs
KITAS and work permits	The immigration regulations on visas and stay permits that we read (Permenkumham 22/2023 as amended by Permenkumham 11/2024, and Permenimipas 3/2025) do not mention an NPWP. The manpower regulation does: together with the application to extend the RPTKA approval the employer can enter the foreigner's data online, and the data include his NPWP (Permenaker 8/2021 Pasal 23(2) huruf a angka 6).	The pages on KITAS and KITAP and on the work permit
A company and its staff	The company files and pays under its own number, not the director's or the worker's. The NIB and the employer registrations that carry the company's number are on the pages on the PT PMA and on hiring staff.	The pages on the PT PMA and on hiring staff

Where: Tax filings and payments
What the texts say: The NPWP is the identity number used to pay and report income tax, to withhold and collect tax, and for DJP services (PER-7/PJ/2025 Pasal 3(1) and (2)).
More on: The page on tax deadlines

Where: Withholding at source
What the texts say: Tax is withheld at a higher rate from a person without an NPWP: 20 percent more under Pasal 21 and 100 percent more under Pasal 23 of the income tax law (UU 7/1983 Pasal 21(5a) and 23(1a)).
More on: The section above on a missing number

Where: Services of other bodies
What the texts say: A body that asks for an NPWP must take the NIK or the 16-digit number. The regulation names these services: payment of government funds, export and import, banking and other finance, setting up a business and business licences, other government administration, and any other service that requires an NPWP (PMK 112/2022 Pasal 11(1) huruf c and (2), as amended by PMK 136/2023). It does not say that each of them must ask for one.
More on: The page on opening a bank account

Where: A bank account
What the texts say: The page on opening a bank account sets out that the list of data a bank must collect from an individual does not include an NPWP, and that the declaration of tax residence the bank asks for includes the tax number in each country of residence.
More on: The page on opening a bank account

Where: Buying property
What the texts say: The land regulations we searched (Permen ATR/BPN 18/2021 on the grant of Hak Pakai and other rights, Permen ATR/BPN 3/2023 on electronic registration) and the service standard of the Badung revenue office for the BPHTB check name no NPWP among their documents. The income tax rules on the transfer of land and buildings (PMK 81/2024 Pasal 191 to 200) name none either. The 2026 VAT relief for a new home does: a foreign individual can use it only if he has an NPWP and may own the home, and the buyer's identity on the invoice is the NPWP or the NIK (PMK 90/2025 Pasal 6 huruf b and 8(2)). A person who has no duty to register but must pay the final income tax on a transfer of land or buildings can get Coretax access through the menu Hanya Registrasi, registration only (DJP Coretaxpedia, updated 27 November 2025).
More on: The page on buying costs

Where: KITAS and work permits
What the texts say: The immigration regulations on visas and stay permits that we read (Permenkumham 22/2023 as amended by Permenkumham 11/2024, and Permenimipas 3/2025) do not mention an NPWP. The manpower regulation does: together with the application to extend the RPTKA approval the employer can enter the foreigner's data online, and the data include his NPWP (Permenaker 8/2021 Pasal 23(2) huruf a angka 6).
More on: The pages on KITAS and KITAP and on the work permit

Where: A company and its staff
What the texts say: The company files and pays under its own number, not the director's or the worker's. The NIB and the employer registrations that carry the company's number are on the pages on the PT PMA and on hiring staff.
More on: The pages on the PT PMA and on hiring staff

Couples and children

A married woman who is not taxed separately, and a minor child, have their tax rights and duties merged with the husband as head of the family (PER-7/PJ/2025 Pasal 4(1)). A minor child is a child under 18 who has never married (Pasal 9 huruf f). A married woman who already has an NPWP and wants her duties merged with her husband's applies to be set as an inactive taxpayer; if her situation later changes (a court order of separation, a written agreement on separate income and property, her own choice, the death of her husband or divorce) she applies to be set active again (Pasal 4(2) and (3)).

A married woman who is the head of the family under the population rules must register if she meets both requirements, and her income cannot be merged with her husband's (Pasal 4(4)). DJP keeps a family data unit that lists the spouse, minor children and dependants; it is the basis for the PTKP, and a family member can be in one unit only (Pasal 5(2), 5(4) and 6).

Stopping: inactive status, two numbers, leaving Indonesia

An individual who stops his business or work, who has no income or income below the PTKP, or who meets another criterion DJP sets may ask the tax office to set him as an inactive taxpayer (Wajib Pajak Nonaktif). The office decides at most 5 working days after a complete application, and may set the person active again (PMK 81/2024 Pasal 25(1), (2) huruf a and b, (5) and (6)). The number is kept. This is different from closing it.

Closing the number (penghapusan) of a person who has left Indonesia for good, the documents, the decision within up to 6 months and what must be settled first are on the page on selling and leaving, section If you leave Indonesia: stay permit, exit and tax number. One point that page does not make: a person who holds more than one NPWP can have the extra one closed, for example after registering twice (PMK 81/2024 Pasal 28(2) huruf c and 30(3) huruf b).

Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan, Pasal 1, 4, 6, 8, 10, 15 sampai 31, 39 sampai 41 dan 484 6 October 2026

What this page leaves out

How the 183 days are counted and what a place of residence is (the page on tax residency); tax rates, which income is taxed (including income from abroad and any relief for foreigners) and tax treaties; the annual return and the monthly dates (the page on tax deadlines); the VAT status PKP; regional taxes; tax on payments to a non-resident beyond the one rule in the first table; the tax numbers your home country asks for; the criminal provisions of the tax laws; and what any agent charges. We name no agent and rate none.

Questions to put to the tax office or a tax adviser

From which date am I a domestic tax subject, and which of my income counts towards the PTKP, including income paid abroad?

Does the population database hold a NIK for me that DJP can validate, or do I register with my passport? Which documents does this office want, given that the regulation lists the passport and photographs and an older DJP page also lists the KITAS or KITAP?

If I register with my passport and later receive a NIK, how do I change my number, and what happens to the returns filed under the first one?

I am a director of a PT PMA: which number does the company use when it withholds tax on my pay, and who holds the authorisation code for the company's documents?

I am a tax non-resident with income from Indonesia: does my payer withhold the whole tax, do I file anything, and do I need a number?

I plan to leave Indonesia: which obligations must be settled before the number can be closed?

What we could not confirm

What an ITAS holder is issued in practice: whether the population office records him with a NIK that DJP can validate, and so whether he registers with a NIK or with his passport. The texts do not say.

The Coretax screens for a foreigner who lives in Indonesia and registers with a passport. The DJP manual of September 2024 shows only the NIK route and was written before the launch; the DJP guide for foreign tax subjects uses another menu.

Whether DJP offices still ask for a copy of the KITAS or KITAP. The older DJP page lists it; PMK 81/2024 and PER-7/PJ/2025 do not.

Whether a foreigner who is a tax non-resident must register. PMK 81/2024 says only that the tax office may give such a person a number; we found no text that makes it a duty or forbids it.

How the withholding of 20 percent on rent (UU 7/1983 Pasal 26(1)) and the final tax on rent of land or buildings (Pasal 4(2) huruf d; PP 34/2017) apply to a non-resident owner who lets land or a building in Indonesia; we found no text that says which governs or whether both do.

How Coretax applies the higher withholding rates to a NIK that has been validated but not activated.

Whether the PTKP of Rp54,000,000 will change. The law sets only a minimum (UU 7/1983 Pasal 7(1) huruf a, as amended by UU 7/2021) and the figure rests on PMK 101/PMK.010/2016; we found no regulation that changes it.

The forms and the annexes of PER-7/PJ/2025; we did not read the annexes.

Whether Coretax gives help in English: we found no official statement.