NPPN Determines the Tax Scheme for Individual Taxpayers, Do Not Miss the 31 March Reporting Deadline
JAKARTA. The Directorate General of Taxes (DGT) has reminded individual taxpayers who use the Norms to Calculate Net Income (Norma Penghitungan Penghasilan Neto/NPPN) to immediately submit a notification for the use of NPPN through the DGT Coretax. The reminder was conveyed by the tax authority through a post on its official social media account.
The provisions governing the use of NPPN are regulated under the Minister of Finance Regulation (PMK) 81/2024. The regulation also serves as guidance for taxpayers in determining the amount of net income.
Criteria for Taxpayers Eligible to Use NPPN
The NPPN facility is intended for individual taxpayers who meet certain criteria. Taxpayers eligible to use NPPN are those who conduct business activities and/or independent professional services and have a gross turnover of less than Rp4.8 billion within one tax year.
“Make sure that you submit the notification no later than 31 March 2026 so that your norm usage status remains valid and you are not automatically deemed to have chosen bookkeeping,” DGT stated, quoted Wednesday (25/2).
Deadline and Consequences for Late Submission
For tax year 2026, notification for the use of NPPN must be submitted within the first three months of the tax year, i.e., no later than 31 March 2026.
For new taxpayers registered in 2026, based on Article 450 paragraph (3) of PMK No. 81 of 2024, the notification must be submitted no later than:
a. Three months from the date of registration; or
b. The end of the tax year,
whichever occurs earlier.
The DGT emphasizes that if the notification is not submitted within the specified period, the taxpayer will be deemed to have chosen to maintain bookkeeping starting from the relevant tax year.
Procedure for Submission through the DGT Coretax
Notification for the use of NPPN is submitted online through the DGT Coretax portal with the following steps:
- Login to coretaxdjp.pajak.go.id
- Select the Taxpayer Services module
- Choose Administrative Services
- Click Create Administrative Service Request
- Select service type AS.04
- Choose “AS.04-01 Notification for Using Norms to Calculate Net Income”
Provisions for Married Women
The DGT also provides a specific explanation for married women who earn income from business or independent professional activities and whose tax obligations are combined with their husband’s.
In such circumstances, the NPPN notification must be submitted through the husband’s Coretax account within the stipulated time period. This is aimed at ensuring that the NPPN facility can still be applied to the wife’s income reported in the husband’s Annual Tax Return.
With the deadline already set, taxpayers who meet the criteria are expected to immediately ensure their NPPN usage status so that it remains valid for tax year 2026 and to avoid changes in administrative obligations requiring full bookkeeping. (SHR)
