KUP (Update 2023) - 2. Pendaftaran NPWP dan PKP

Summary

This video script explains the process of tax registration in Indonesia, focusing on the transition from NPWP (Taxpayer Identification Number) to NIK (National Identification Number) for individuals. It highlights the requirements for activating NIK, particularly for individuals, married women, and business owners. Additionally, the script covers the procedure for deactivating NPWP, as well as the deadlines for registration and reporting obligations, such as for businesses reaching the 4.8 billion revenue threshold. The content serves as a clear guide for fulfilling tax duties efficiently.

Takeaways

• 😀 NPWP will be replaced with NIK for individual taxpayers in Indonesia.
• 😀 Individuals must activate their NIK to fulfill their tax obligations, including married women who want to file taxes separately from their husbands.
• 😀 The activation of NIK serves as a replacement for the NPWP registration for individuals.
• 😀 To deactivate an NPWP, the individual needs to go through a process that can include an examination or investigation.
• 😀 Individuals involved in business or self-employed professions (WPOP) must activate their NIK within one month after starting their business.
• 😀 For employees or individuals who are not self-employed, NIK activation must be done by the end of the following month after their income exceeds the PTKP (Non-Taxable Income) threshold.
• 😀 Businesses must register as a PKP (VAT Collector) if their sales exceed 4.8 billion IDR in a fiscal year.
• 😀 A small business with revenue below 4.8 billion IDR is not required to register as a PKP but can voluntarily opt for registration.
• 😀 If a small business exceeds the 4.8 billion IDR threshold within a fiscal year, they must register as a PKP by the end of the following month.
• 😀 Example: If a business achieves 5 billion IDR in sales by May, they must register as a PKP by the end of June.

Q & A

What is the new process for individual taxpayers regarding NPWP registration?

Individual taxpayers will no longer use NPWP but instead register with their NIK (National Identity Number) for tax obligations. They must activate their NIK for tax purposes.

Who needs to activate their NIK for tax purposes?

Anyone who is an individual taxpayer (WPOP) must activate their NIK. This includes both married men and women who wish to fulfill their tax obligations independently, where the wife needs to activate her NIK if she wants to file taxes separately from her husband.

When should individuals who are running a business or have a freelance job activate their NIK?

Individuals running a business or freelancing (WPOP) must activate their NIK within one month of starting their business or job.

What is the deadline for activating NIK for employees (non-business individuals)?

Employees or individuals not running a business must activate their NIK by the end of the month after their income exceeds the taxable income threshold (PTKP).

What happens when someone wants to cancel their NPWP?

To cancel an NPWP, the process involves deactivating the NIK. This can be done through an inspection or research process, which could lead to the cancellation of the NPWP.

When must a corporate taxpayer (WP Badan) register their tax identity?

Corporate taxpayers must register within one month of establishing their company.

What is PKP and who is required to register for it?

PKP stands for 'Pengusaha Kena Pajak' (Taxable Entrepreneur). This registration is required for individuals or businesses that supply taxable goods (BKP) or taxable services (JKP).

Are there any exemptions for small businesses regarding PKP registration?

Yes, small businesses with annual revenue below IDR 4.8 billion are exempt from mandatory PKP registration and can choose to remain as non-PKP businesses.

What happens if a small business exceeds the revenue threshold for PKP registration?

If a small business exceeds the IDR 4.8 billion threshold in annual revenue, they must register as a PKP by the end of the following month after their revenue exceeds the limit.

Can you provide an example of when a business must register as PKP?

For example, if a business earns IDR 1 billion in January, February, March, and April, reaching a total of IDR 5 billion by May, they must register as a PKP by the end of June.