Taxpayers (WP) is a private person or agency that under taxation legislation is determined to make tax obligations, including tax collectors or cutting certain taxes.
Entrepreneurs are individuals or entities of any kind of business or work activities to produce goods, import goods, export goods, the trade, taking advantage of intangible goods from outside the Customs Area, doing business service, or use services from outside the Customs Area. Body is a collection of people and / or capital that is union, whether doing business or not do business that includes a limited liability company, limited partnership, other companies, State Owned Enterprises or Territory with the name and in whatever form, firm, partnership, cooperatives, pension funds , partnership, association, foundation, mass organizations, political social organization, or similar organizations, institutions and forms a permanent establishment of other bodies, including mutual funds. In terms of associations including associations, unions, associations, or commitments from the parties who have similar interests.
In accordance with a system of self assessment, taxpayers have an obligation to register themselves, do their own calculations and reporting tax payments become due.
Taxpayers have an obligation to register to get a Tax Payer Registration Number (TIN). To obtain the TIN, the taxpayer shall register with the tax office whose territory includes the position of taxpayers with filling application forms and attach Administrative Requirements In addition to come to the Tax Office, taxpayers may also register online through e-registration on the website of Directorate General of Taxes addition to getting the TIN, the taxpayer can be confirmed as a Taxable Person (PKP) and to be given No. NPPKP (NPPKP)