Every citizen who has an income and has a NPWP is required to periodically report an Annual Tax SPT. This is no exception for those who have income below non-taxable income (PTKP) of at least IDR 54 million/year or IDR 4.5 million/month.
However, some people whose income is below the PTKP may not actually need to report, but it only applies to those who meet the requirements. To be free from reporting the Annual SPT is by submitting a Non-Effective (NE) application.
Non-Effective Taxpayers (WP NE) are Taxpayers who no longer meet subjective and/or objective requirements but have not had their Taxpayer Identification Number (NPWP) deleted.
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