BERITA TERKINI
MAUMERE, DDTCNews - KPP Pratama Maumere shared an interesting story through its educational content on social media. This time, it tells the story of a taxpayer who complained about a tax collection letter (STP) they received, even though they claimed to have no business and no income whatsoever.
The story began when the taxpayer applied for a business loan from a bank in 2023. One of the requirements was having a Taxpayer Identification Number (NPWP). As a result, the taxpayer registered for an NPWP at the tax office in order to submit the bank loan application.
"But after I registered my NPWP and applied for the bank loan, the loan was never disbursed. I also ended up not running the business because I didn't get the loan. So why am I still being billed for taxes?" said the taxpayer to the officer, as parodied in KPP Pratama Maumere's account on Thursday (28/5/2026).
What the taxpayer needs to understand is that, in principle, a taxpayer has an obligation to file an Annual Tax Return (SPT) once they have registered an NPWP. This means that even if the bank loan was not disbursed and the business was never started, the taxpayer in question is still required to file an Annual Tax Return.
Failure to file the Annual Tax Return will result in the taxpayer receiving an STP containing a penalty for late filing of the Annual Tax Return.
"So ma'am, you need to first pay the late Annual Tax Return penalty, after which you can apply to have your NPWP deactivated (Non-Effective/NE taxpayer status) so that you will have no Annual Tax Return obligation in the future," the tax officer told the taxpayer.
The designation of Non-Effective (NE) taxpayer status can be granted to taxpayers who meet several criteria. These include: first, individual taxpayers engaged in business or independent work who are demonstrably no longer conducting business or independent work.
Second, individual taxpayers not engaged in business or independent work whose income is below the non-taxable income threshold (PTKP).
Third, individual taxpayers with income below the PTKP who have an NPWP for administrative purposes, such as to obtain employment or open a financial account. (sap)
