NPWP (Company Tax ID) Application

NPWP Application for PT PMA

NPWP (Nomor Pokok Wajib Pajak) is your tax identification number. Every company and every taxpayer in Indonesia needs one.

Cost: Free. Time: 1-3 business days.

Two Paths

Path A: At your local KPP (tax office)

1. Determine which KPP covers your business address (search "KPP [your city/district]")
2. Visit in person with complete documents
3. Submit application form (available at counter)
4. NPWP card issued same day or next day

Path B: Online via ereg.pajak.go.id

1. Go to https://ereg.pajak.go.id
2. Click Daftar (Register)
3. Choose Badan Usaha (Legal Entity)
4. Fill in company data
5. Upload required documents
6. Submit
7. NPWP issued within 1-3 business days via email

Path A is more reliable and faster in practice. Path B works but Indonesian-language only and can have technical issues.

Required Documents

• Akta Pendirian (deed of establishment)
• SK Kemenkumham (ministry decree)
• Passport of director who is applying (if foreign)
• KTP of director (if Indonesian)
• Surat Keterangan Domisili Usaha (SKDU) — domicile letter from local kelurahan (required in most regions)
• Rental agreement or ownership certificate for business address
• Power of attorney if someone else is applying on behalf of the director

Form Fields

When you fill out the registration form (either paper or online):

• Nama Wajib Pajak: Company name exactly as on deed
• NPWP Lama: Leave blank for new applications
• Jenis Wajib Pajak: Badan (Entity)
• Bentuk Badan: Perseroan Terbatas
• Status Modal: Penanaman Modal Asing (PMA)
• Alamat Tempat Kedudukan: Office address as on SKDU
• Nomor Telepon: Valid Indonesian phone number
• Kategori KLU: Classification of business type (matches your main KBLI)
• Kewajiban Pajak: Initially select PPh, PPN (if PKP), PPh 21 (if employees)

PKP Status (Optional but Important)

PKP = Pengusaha Kena Pajak = VAT-registered business.

• Mandatory: if your annual turnover exceeds Rp 4.8 billion
• Optional: below Rp 4.8B you can register voluntarily (needed if clients demand VAT invoices)

During initial NPWP application, you can check "Register as PKP" or do it later.

After You Get NPWP

The NPWP card (or digital version) contains:

• 15-digit NPWP number: XX.XXX.XXX.X-XXX.XXX
• Company name and address
• KPP code (which tax office you belong to)
• Registration date

Keep this number. You'll need it for:

• NIB registration (via OSS)
• Bank account opening
• All monthly/annual tax filings
• Customer/supplier invoices
• Any government form

Common Mistakes

• Wrong KPP jurisdiction: if you apply at the wrong office, they'll reject and redirect
• Address mismatch: if NPWP address doesn't match your deed or SKDU, banks will reject when you try to open an account
• Using personal NPWP for business: individual NPWP ≠ company NPWP. You need a separate one for the PT PMA.

Keeping NPWP Valid

• NPWP doesn't expire
• But if you stop filing taxes for 2+ years, DJP can deactivate it
• To close a company properly, you must first file a "cessation" with DJP to delete the NPWP — otherwise it stays on their system indefinitely

_Source: DJP official guide at pajak.go.id; UU 28/2007 on General Tax Procedures._