NPWP (Tax Identification Number) for Foreign Workers in Indonesia

Step-by-Step

1. 1

   Confirm Your Tax-Residency Status

   Expat Resident
   1. Verify you qualify as a domestic tax subject — physically present in Indonesia for more than 183 days within any 12-month period, or holding an intent-to-reside document
   2. Intent-to-reside documents recognised by DJP include KITAP, VITAS with validity greater than 183 days, KITAS, employment contract running more than 183 days, and residence rental contracts
   3. An employee on a work-tied KITAS is normally treated as a domestic tax subject from the day the KITAS is effective

   💡 Tip: KITAS issuance establishes the residency that triggers DJP's tax-residency criteria. Foreigners attempting NPWP registration before holding a valid KITAS or equivalent intent-to-reside document are typically asked to obtain KITAS first. Imigrasi processes KITAS separately and that process itself takes weeks — sequence NPWP after the KITAS card is in your hand.

2. 2

   Gather Your Documents

   1. Photocopy the bio-data page of your passport — this is the Fotokopi Paspor on the DJP requirement list
   2. Photocopy the front and back of your KITAS or KITAP card — this is the Fotokopi Kartu Izin Tinggal Sementara or Tetap
   3. If you submit in person, bring the originals to the KPP counter for sighting; if you submit online, prepare clear scans of both

   ⚠️ Watch out: Missing or unreadable photocopies are the single most common reason for a same-day reject. Re-photocopy or re-scan and resubmit — there is no fee for resubmission.

3. 3

   Choose a Registration Channel

   1. Online via Coretax DJP — the Layanan Mandiri (self-service) portal at pajak.go.id/coretax handles new registration; choose 'Wajib Pajak Orang Pribadi' (Individual Taxpayer)
   2. In person at the Kantor Pelayanan Pajak (KPP) closest to your residence or place of work — submit a written application form and photocopies
   3. By post — send the completed registration form and document photocopies to the relevant KPP

   💡 Tip: Coretax routes the application automatically by the address on your KITAS. Walking into a KPP that does not cover your registered residence can route or delay the application.

   Direktorat Jenderal Pajak — Coretax landing (pajak.go.id ↗)
4. 4

   Submit the Application

   1. Online — fill the Coretax registration form, upload the passport scan and the KITAS or KITAP scan, and submit
   2. In person — present originals and submit photocopies to the KPP officer; the officer fills in your taxpayer profile from the documents
   3. By post — include the completed registration form and the document photocopies in a sealed envelope addressed to the KPP

   💬 Say:

   Saya mau daftar NPWP.

   sah-yah mow daf-tar en-pay-way-pay

   "I would like to register for NPWP."

   📋 Use when: Approaching the front desk at the KPP

5. 5

   Receive Your NPWP, SKT, and EFIN

   1. DJP issues the NPWP within at most 1 (satu) hari kerja — one working day — from when the complete application is received
   2. The KPP issues the NPWP Card, the Surat Keterangan Terdaftar (SKT), and the EFIN together if the application meets requirements
   3. Online applicants receive a digital NPWP via Coretax; the physical card follows by post or KPP collection depending on KPP practice

   ⚠️ Watch out: If the NPWP card has not arrived by post within a reasonable window, or if the card is damaged or lost, request a reprint at the nearest KPP with passport plus KITAS or KITAP. The reprint is free.

6. 6

   Activate EFIN to File Taxes Electronically

   Expat Resident
   If you intend to file annual tax returns yourself rather than through your employer's payroll-tax flow

   1. Visit your registered KPP with passport, KITAS or KITAP, the NPWP Card or SKT, and an active email address
   2. EFIN is the Electronic Filing Identification Number — DJP requires it to access DJP Online and file tax returns electronically
   3. Many KPPs issue EFIN together with the NPWP Card; if yours did not, this step is the activation visit

   💡 Tip: If your employer files your monthly PPh 21 withholding through the company's tax flow, you still personally need EFIN to lodge the annual SPT Tahunan.