Panduan Pemberitahuan Penggunaan Norma Penghitungan Penghasilan Neto (NPPN)

Introduction

This tutorial provides a comprehensive guide on using the Net Income Calculation Norm (NPPN) for calculating net income from business activities or freelance work. By utilizing NPPN, taxpayers can simplify their reporting process without the need for bookkeeping. However, it is essential to meet specific requirements and notify the Directorate General of Taxes (DJP) within the stipulated timeframe. We will cover what NPPN is, the necessary conditions for its use, and a step-by-step guide on how to apply for NPPN through the Coretax system.

Step 1: Understand NPPN

• Definition: NPPN is a simplified method for calculating net income without the need for detailed bookkeeping.
• Benefits:
  • Simplifies tax reporting.
  • Reduces the administrative burden for small businesses and freelancers.

Step 2: Identify Eligibility Requirements

To use NPPN, you must meet the following three conditions:

1. Taxpayer Status: You must be a registered taxpayer (Wajib Pajak).
2. Income Threshold: Your gross income should not exceed a specific threshold defined by the DJP.
3. Business Type: Your business or freelance work should fall under categories eligible for using NPPN.

Special Conditions for Married Women

• If you are a married woman with a combined tax ID (NPWP Gabung), ensure you understand the implications of NPPN on your joint tax filings.

Step 3: Log into Your Coretax Account

1. Navigate to the Coretax website.
2. Enter your username and password to log in.
3. Ensure you have access to the latest version of the platform.

Step 4: Prepare Authorization Code

• Obtain your electronic signature or authorization code. This code is crucial for submitting your NPPN notification.
• Follow these steps to generate the code:
  1. Access the electronic signature feature on Coretax.
  2. Follow the prompts to create or retrieve your authorization code.

Step 5: Submit the NPPN Notification

1. After logging in, locate the section for submitting NPPN notifications.
2. Fill out the required forms with accurate information.
3. Enter your prepared authorization code when prompted.
4. Review your submission for accuracy before finalizing.

Step 6: Verify NPPN Activation

• To ensure that your NPPN facility is active:
  1. Log back into your Coretax account.
  2. Check the status of your NPPN application in the notifications section.
  3. Confirm that there are no pending issues or further requirements.

Conclusion

Utilizing NPPN can significantly streamline your tax reporting process if you meet the eligibility criteria and follow the outlined steps for application. Remember to keep track of deadlines for notifications to the DJP and check your NPPN status periodically. If you need further assistance, consider reaching out to a tax consultant or the DJP directly for clarification.