A Complete Guide to NPPN Notification in Coretax for Individual Taxpayers

In the Indonesian tax landscape, Individual Taxpayers (WPOP) running business activities or independent personal services (free professionals) have the option not to maintain full bookkeeping, but instead perform recording (pencatatan). This method is known as the Net Income Calculation Norm (NPPN). This facility is crucial for micro-business owners and professionals who have a gross turnover of less than IDR 4.8 billion a year but cannot or choose not to use the 0.5% MSME Final Income Tax rate.

With the implementation of the Coretax System, the procedure for submitting the notification to use NPPN has undergone total digitalization. This article will discuss the technical step-by-step guide in Coretax and a case illustration to ensure your tax compliance is maintained.

1. Understanding the NPPN Concept within the New Regulatory Framework

NPPN is a guideline for determining the amount of net income published by the Director General of Taxes as regulated in Article 14 of the Income Tax Law. The main requirements for using NPPN are:

• Individual Taxpayers engaged in business activities or independent personal services.
• Gross turnover in 1 (one) tax year is less than IDR 4,800,000,000.00.
• Must notify the Director General of Taxes within the first 3 (three) months of the relevant tax year.

Note: If the Taxpayer neglects to submit this notification, they are deemed to have chosen to maintain Bookkeeping, which requires much higher compliance.

2. Guide to NPPN Notification via Coretax

Stage 1: Login to Portal

Access the official Coretax page at https://coretaxdjp.pajak.go.id using your NIK/NPWP 16 digits and password.

Stage 2: Access Menu

Go to "Taxpayer Services" (Layanan Wajib Pajak) → "Administrative Services" (Layanan Administrasi) → "Create Administrative Service Request".

Stage 3: Selection (LA.04-01)

Select code LA.04-01 ("Notification of Use of NPPN and Cash Basis Bookkeeping").

Stage 4 & 5: Filling and Submit

• Tax Year: Select the start year (e.g., 2025).
• Turnover: Enter the previous year's gross turnover (combined for PH/MT couples).
• Submit: Check the disclaimer, save, and click "Submit" to process in real-time.

Stage 6: Verify

Download your Electronic Receipt (BPE) and check status in "My Facilities List" (Daftar Fasilitas Saya).

3. Case Illustration: Specialist Doctor in the Coretax Era

4. Conclusion

The LA.04-01 feature in Coretax simplifies the process for MSMEs and professionals. The key is time discipline. Failure to notify within the first 3 months can trigger a mandatory switch to bookkeeping, increasing your administrative burden. Always verify your status in "My Facilities List" for legal certainty.

References:

• Income Tax Law (UU PPh) as amended by Law No. 7 of 2021 (UU HPP).
• Minister of Finance Regulation (PMK) No. 81 of 2024.
• Director General of Taxes Regulation No. PER-8/PJ/2025 (Coretax Technical Guidelines).
• PP Number 55 of 2022.