JAKARTA, thekabarnews.com—Taxpayers no longer fulfilling the legal requirements for active taxpayer status may apply to be inactive taxpayers via Coretax DJP. Alternatively, they may do so by means of a written application to a tax office.

The procedure is supervised by the Directorate General of Taxation (DJP) based on DJP Regulation No. PER-7/PJ/2025 dated May 21, 2025.

An inactive designation does not delete a Taxpayer Identification Number (NPWP). Instead, it applies to taxpayers who no longer meet the subjective or objective requirements for active tax obligations. It applies only if they have not had their NPWP formally deleted.

Individual taxpayers may apply after closing a business or ending freelance or other independent professional activities. This is allowed provided they no longer meet the objective tax requirements.

People without income or whose earnings fall below Indonesia’s applicable non-taxable income threshold may also qualify.

Unemployment alone does not automatically make someone eligible. Applicants must provide evidence showing that they have no income or earn less than the relevant threshold.

Other eligible individual taxpayers include Indonesian citizens who intend to become, or have already become, foreign tax subjects. Married women who choose to combine their tax rights and obligations with their husbands may also request inactive status.

Business entities may qualify when they no longer meet the subjective and objective requirements. This applies if they have not completed the NPWP deletion process.

Government institutions may apply when they cease to qualify as tax withholding or collection agents. Other circumstances may be recognized by DJP in accordance with applicable tax rules.

Taxpayers will need to log in to their Coretax account and select the correct taxpayer identity. Then they have to open Portal Saya, click Perubahan Status and select Penetapan Wajib Pajak Nonaktif.

The applicants must fill out the electronic form, indicating the appropriate reason and attaching documents in support of their application.

An authorized representative must complete the representative section when filing on behalf of a business entity or institution.

Supporting evidence will depend on the reason for applying. Documents may include an annual tax return, income tax withholding slips, proof of business closure or other relevant records.

A married woman who wants to combine her tax obligations with her husband may need to provide copies of her identity card, her husband’s identity card and their family card. Applicants should upload clear PDF copies when required by the system.

After completing the declaration, applicants can submit the request and download the electronic receipt. They can monitor its progress through Portal Saya > Kasus Saya.

DJP must process a complete application within five working days, according to its official Coretax guidance.

Taxpayers may also submit the prescribed form and supporting documents directly to a tax office. Alternatively, they can send them by post, courier or an authorized delivery service.

Once DJP approves inactive status, the taxpayer no longer needs to file annual tax returns beginning with the tax year in which the designation takes effect. All existing tax obligations remain in force until DJP approves the application.