Who Must Have NPWP? Check List Here

YOGYAKARTA Who is required to have NPWP? The Taxpayer Basic Number, which is then abbreviated as NPWP, is a number given to Taxpayers (WP) as a means of tax administration.

NPWP can be used as an identification or WP indentity in carrying out its tax rights and obligations.

In Article 2 of the Regulation of the Directorate General of Taxes Number 4 of 2020 concerning Technical Guidelines for the Implementation of Taxpayer Implementation, Electronic Certificate, and the Inauguration of Taxable Entrepreneurs, it is explained that every taxpayer who has met subjective and objective requirements must register to be given NPWP.

According to the official website of the Directorate General of Taxes, what is meant by subjective requirements are requirements that comply with the provisions regarding tax subjects in the income tax law.

According to Law Number 36 of 2008, tax subjects are private people, inheritances that have not been divided into one unit to replace those who are entitled, entities and permanent forms of business.

Meanwhile, the objective requirements mean that the requirements for tax subjects who receive or earn income or are required to cut / collect in accordance with the provisions of the income tax law.

In Law No. 36/2008, the tax object is defined as income, namely any additional economic capacity received or obtained by taxpayers both from Indonesia and outside Indonesia, which can be used for consumption to increase the wealth of taxpayers concerned with names and in any form.

From the explanation above, it can be concluded that those who are required to have are tax subjects who already have the rights and obligations of taxation in accordance with the provisions of tax laws and regulations. The subject of the tax includes:

According to Law Number 36 of 2008, taxpayers who do not have NPWP will be subject to a tax rate of 20 percent higher than the tariff set for taxpayers who have NPWP.

The NPWP function is listed in Article 6 of the Director General of Taxes Number 4 of 2020. The following is the function of NPWP in the tax system in Indonesia:

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