What is Non‑Efektif (NE) Status?
NE is a temporary “freeze” of your NPWP.
- You are exempted from filing SPT (after DJP approval, for future periods)
- Your taxpayer number remains with you
Important: Status is granted only by DJP (KPP).
Who Can Get NE Status?
Main categories (based on current DJP practice):
- Business is no longer actively operated
- Income is below the non‑taxable threshold (PTKP)
- NPWP is needed only for administrative purposes (e.g., employment or opening a bank account)
- You are abroad >183 days + a tax resident of another country
- NPWP deletion has been requested but no decision has been made yet
- No SPT and no tax transactions for a long period
- Address is unknown (based on KPP field check)
Important: The decision is made individually by DJP.
How to Deactivate NPWP:
Step 1: Submit an application
- Online: via CoreTax (DJP Online)
- Offline: at the tax office (KPP)
Step 2: Prepare documents
- Application form
- Supporting documents (depending on your situation)
Step 3: File the application
Step 4: Wait for DJP’s decision
Deactivation (NE) vs. Deletion (Hapus)
NE – temporarily inactive, can be reactivated later
Hapus – permanent deletion, a new NPWP is required
How to Reactivate NPWP:
- Through CoreTax (DJP Online)
- Or directly at the tax office (KPP)
Important: Verification and approval by DJP are required.
Important Limitation:
Reactivation works ONLY for NE status.
If your NPWP has been deleted (Hapus) – you need to register for a new NPWP.
When Can They Refuse NE Status?
- You have active business operations
- You have income in Indonesia
- You have assets in Indonesia
The decision is at DJP’s discretion.
Conclusion:
NE is a tool for a temporary pause:
- Removes the obligation to file SPT (after approval)
- Preserves your NPWP
- Can be reversed
