BERITA TERKINI
JAKARTA, DDTCNews - Business operators whose businesses are no longer running are better off applying for non-effective (NE) taxpayer status. This is done to shield taxpayers from sanctions arising from tax obligations that still attach when the NPWP remains active.
However, for taxable entrepreneurs (PKP), applying for NE taxpayer status cannot be done directly. PKP must first apply for the revocation of their PKP status before applying to deactivate their NPWP.
"If a taxpayer has been designated as a PKP and wishes to apply for a Non-Active NPWP, they must first apply for the Revocation of PKP Status," wrote Kring Pajak in response to a netizen's question, Friday (29/5/2026).
The provisions regarding the procedures for revoking PKP status and designating Non-Active Taxpayer status are regulated under Article 57 and Article 34 of PER-07/PJ/2025.
PKP revocation and NPWP deactivation can be submitted through the coretax system. PKP revocation can be submitted via My Portal > Deletion & Revocation > Select Type of Cancellation: PKP/SKT PBB Status Revocation > Tax Type for Cancellation: PKP Status Revocation > Upload Supporting Documents > Check Declaration > Save.
A PKP status revocation application successfully submitted through coretax will be processed or followed up by the registered Tax Service Office (KPP) through an audit procedure. The deadline for issuing a PKP status revocation decision is a maximum of 6 months after the Electronic Proof of Receipt (BPE/BPS) is issued.
Meanwhile, an NPWP deletion application can be submitted via My Portal > Deletion & Revocation > Select Type of Cancellation: NPWP Deletion > Upload Supporting Documents > Check Declaration > Save.
An NPWP deletion application successfully submitted through coretax will subsequently be processed or followed up by the registered KPP through an audit procedure. The deadline for issuing a Corporate NPWP deletion decision is a maximum of 12 months after the BPE/BPS is issued.
Once designated as an NE taxpayer, the taxpayer is no longer required to fulfill their tax obligations in the form of payment or submission of Periodic Tax Returns (SPT Masa) and/or Annual Tax Returns (SPT Tahunan) in accordance with applicable tax laws and regulations. In the future, this NE status can be reactivated according to the taxpayer's business conditions.
It should be noted that a taxpayer who has received NE NPWP status will still have their NPWP in the Directorate General of Taxes Information System (SIDJP), but will no longer be obligated to pay and report their taxes in either Annual or Periodic Tax Returns. Taxpayers with NE status will temporarily be exempted from routine administrative oversight. (sap)
