Summary
Indonesia's Directorate General of Taxes (DJP) is pushing individual taxpayers running businesses or independent professions to file a notification of their use of the Net Income Calculation Norm (Norma Penghitungan Penghasilan Neto, NPPN) through the Coretax DJP system. The deadline for tax year 2026 is 31 March 2026. Taxpayers missing the cutoff lose the option to use NPPN and must keep full bookkeeping for the entire tax year.
Context: Coretax as the Single Channel
Since 1 January 2025, all DJP administrative services have migrated from DJP Online to Coretax DJP, including NPPN filings. Taxpayers log into Coretax, open Administrative Services, select service code AS.04 (Notification of NPPN Use and Cash-Basis Bookkeeping), sub-service AS.04-01, complete the form, and submit.
DJP stresses that missing the three-month window is irreversible for the current tax year. Taxpayers who fail to file within the first three months are deemed to have chosen bookkeeping and cannot revert to NPPN that year.
Legal Basis
The NPPN notification requirement is set in Article 14 paragraph (2) of Law No. 7 of 1983 on Income Tax, as last amended by Law No. 7 of 2021 (Harmonization of Tax Regulations Law, UU HPP). It gives individual taxpayers with gross turnover under IDR 4.8 billion per tax year the option to compute net income using NPPN, provided they notify the Director General of Taxes within the first three months of the tax year.
The norm percentages themselves are set by Director General of Taxes Regulation No. PER-17/PJ/2015 on Net Income Calculation Norms. The percentages vary by Business Field Classification (KLU) and by region: ten provincial capitals, other provincial capitals, or other areas.
Who Is Eligible
DJP groups NPPN users into three categories. First, taxpayers running business activities such as traders, artisans, or small shop owners with gross turnover below IDR 4.8 billion a year. Second, taxpayers in independent professions: doctors, lawyers, notaries, consultants, public accountants, architects, and similar fields. Third, a combination of the two as long as combined gross turnover stays below the IDR 4.8 billion threshold.
MSME taxpayers using the 0.5 percent final income tax scheme under Government Regulation No. 55 of 2022 do not need NPPN while the final regime applies. Once the eligibility period ends or the taxpayer opts out, NPPN becomes an alternative to bookkeeping.
Why the Three-Month Window Matters
The three-month deadline is not a formality. Article 14 paragraph (4) of the Income Tax Law states that a taxpayer who fails to file within that window is deemed to have chosen bookkeeping. The taxpayer is then bound to prepare books that meet accounting standards for the entire tax year.
For individual taxpayers with turnover below IDR 4.8 billion who lack a proper bookkeeping system, losing NPPN means a heavy administrative load. They must prepare profit and loss statements and balance sheets instead of simply tracking gross turnover, as NPPN allows.
How to File via Coretax
Filing NPPN through Coretax is short. Log into the Coretax account, open Administrative Services, select code AS.04, fill in the form with KLU and target tax year, and submit. The system issues an Electronic Receipt (BPE) as confirmation.
DJP provides full technical guidance in the document Panduan Coretax: Pemberitahuan Penggunaan NPPN, downloadable from pajak.go.id. The guide covers each step with screenshots and common error codes.
Final Reminders
For taxpayers who realise after the deadline, the only option is to keep bookkeeping for tax year 2026. The NPPN notification for tax year 2027 reopens in early January 2027 with the same 31 March deadline. For taxpayers starting a new business mid-year, the three-month window runs from the month the business begins.
DJP directs taxpayers in doubt to consult their registered Tax Office (KPP) or the Kring Pajak 1500200 hotline.