Criteria for Automatic Non‑Active Taxpayer Status

On 4 November 2025 the Directorate General of Taxes (DJP) announced that taxpayers who have activated a Coretax account and report monthly income below IDR 4.5 million will automatically receive non‑active status. The status applies even though the Taxpayer Identification Number (NPWP) has not been cancelled.

A non‑active taxpayer is one who does not meet subjective (personal) or objective (income) requirements while the NPWP remains in the system. According to Director General of Tax Regulation No. PER‑7/PJ/2025 and Article 25 paragraph 2 of Tax Regulation (PMK) 81/2024, six conditions – such as business cessation, income below the non‑taxable threshold, or intent to become a foreign tax subject – trigger this status.

Reactivation can be processed by the head of the Tax Service Office (KPP) either upon the taxpayer’s request or by authority. Applications may be submitted electronically via the Coretax portal, integrated applications, or the DJP contact centre, and also offline at a KPP or a tax service and consultation office (KP2KP).