Indonesia Tax Identification Number: the 16-Digit NPWP
Your 16-digit NPWP is Indonesia's tax identification number (TIN): what NPWP means in English, the format, the transition dates, and what to check.
References (6)
- PMK 112/PMK.03/2022, as amended by PMK 136/2023 — the 16-digit NPWP (Articles 2, 10(3) and 11(1)(a))
- PER-7/PJ/2025 — technical guidance on registration, including PKP registration, in Coretax (revoked PER-04/PJ/2020 from 21 May 2025, Art 94)
- PMK 81/2024 — Article 16(2)(b), the number for an individual who is not a resident, Article 39(3), the NITKU, and Articles 25 and 45, inactive taxpayers
- PER-11/PJ/2025 — Articles 40–41, issuing tax invoices
- Income Tax Law — Articles 21(5a) and 23(1a), the higher rate for a payee without an NPWP
- The tax office's Coretax guidance (Coretaxpedia) on e-Faktur, which fills in a counterparty's registered name from its NPWP, on e-Bupot, which checks a payee's number against the register, and its service guide to the tax status confirmation (KSWP)
The 16-digit NPWP is no longer something to prepare for. The transition is finished: the tax administration’s services have used the 16-digit format since 1 July 2024, and since 1 January 2025 they have run on Coretax.
If your systems still hold 15-digit numbers — your own, or a supplier’s — this is what to change.
What Indonesia’s tax identification number (NPWP) is
For a company, it is your existing 15-digit number with a single
0 placed in front of it (PMK 112/2022, Article 10(3)). Nothing else changes. A company
whose NPWP was 01.234.567.8-901.000 is now 0012345678901000 — the same digits with one leading
zero.
For an individual who is an Indonesian resident (Penduduk), the NPWP is the 16-digit NIK on the KTP, once the tax office has activated it. An individual who is not a Penduduk is given a 16-digit number (PMK 112/2022, Article 2(5)), generated by the tax administration’s system (PMK 81/2024, Article 16(2)(b)).
Each place of business, such as a branch, also has a NITKU (Nomor Identitas Tempat Kegiatan Usaha), which the company obtains by reporting that place to its tax office (PMK 81/2024, Article 39(3)).
Key point
A company’s existing number is the same number with a leading zero, so there is nothing new to apply for. What has to happen is the update of every system that stores the old form — your accounting ledger, your invoicing, and your supplier and customer master data. If you do not have a number yet, that is a different job: see NPWP registration in Indonesia.
NPWP in English, and what to write on a foreign form
NPWP stands for Nomor Pokok Wajib Pajak — literally “principal taxpayer number”. In English it is simply Indonesia’s tax identification number, and on an international form it is the number that belongs in the TIN field.
A parent company consolidating its group, a bank running a self-certification, a treaty form asking where you are resident — each wants a TIN, and for an Indonesian taxpayer that is the NPWP.
| In English | What it identifies | |
|---|---|---|
| NPWP | Tax identification number (TIN) | The taxpayer — a company, or a person |
| NITKU | Business activity location identity number | A place of business, such as a branch |
| NIB | Business identification number | The licence from OSS. Not a tax number |
| NIK | National identity number | A resident. Once activated, it is a resident individual’s NPWP |
The one that causes trouble is the NIB. It comes from the licensing system rather than the tax office, so it is not a tax number at all — whatever a TIN field is asking for, it is not that.
If a counterparty abroad will not accept the number as given, it is worth checking how their form wants it written before assuming the registration itself is wrong.
The dates, and why they are behind us
The 16-digit format was introduced by PMK 112/PMK.03/2022, from 14 July 2022. Its amendment, PMK 136/2023, set 1 July 2024 as the date from which the tax administration’s services use the 16-digit number (Article 11(1)(a)).
Since 1 January 2025 Indonesian tax administration has run on Coretax (PMK 81/2024), and tax invoices are issued through its e-Faktur module or an appointed third-party application (PER-11/PJ/2025, Articles 40–41). In our own work we have seen Coretax refuse invoices carrying the old 15-digit number, so it is worth updating the number wherever it is stored.
What to check
The counterparty check matters for withholding too: a payee without an NPWP is withheld at a higher rate (Income Tax Law, Articles 21(5a) and 23(1a)). See which withholding rate applies to what you pay them.
Checking an NPWP before you rely on it
The dependable check sits inside Coretax, in the documents you already issue. Enter a 16-digit NPWP on a tax invoice and the system fills in the buyer’s name and address from the tax office’s register, rejecting a number it cannot find. On a withholding slip, an individual’s number it does not recognise leads the system to offer a temporary substitute number instead, and the slip then does not reach that person’s tax account (the tax office’s Coretax guidance on e-Faktur and e-Bupot). Your own status, active or inactive, is shown in your Coretax profile.
A match confirms that the number is registered, not that the business is sound. A number stays on the register while its holder is inactive (PMK 81/2024, Article 45 for a company and Article 25 for an individual). Where you need more, ask the supplier for its tax status confirmation (KSWP), which it requests from the tax office for itself. We check supplier tax numbers as part of our bookkeeping work.
If you would like your numbers reviewed rather than checked in-house, talk to us. Individual taxpayers, including expatriate directors filing their own returns, can read about personal tax in Indonesia.
Frequently asked questions
What is my 16-digit NPWP if I am a company?
Is the 16-digit NPWP the same as my NIK?
Which format should I use on invoices and filings?
Do I need a NITKU?
The current position is published by the Directorate General of Taxes.
Note
This article is general guidance and is not a substitute for advice on your own situation. Confirm the current requirements before acting.