Maybe there are still many workers who asked about the tax treatment in Indonesia, especially for Indonesian Workers (TKI) working in Foreign Affairs. Because of this during the tax treatment in Indonesia suggests that tax cuts could lead to tax cuts twice (once on Foreign Affairs and once again in the Interior).
But the Director General of Taxation finally issued a Regulation of the Director General of Taxation Number PER - 2/PJ/2009 About the Income Tax Treatment of Indonesian Workers Abroad which asserts that citizens who work abroad for more than 183 days are treated Foreign Taxpayers
And what about the TIN? Should a worker making TIN?
In Article 2 paragraph 1 of Law No. 28 Year 2007 on the Third Amendment Act No. 6 of 1983 concerning General Provisions and Tax Procedures states that each taxpayer who has met the requirements of the subjective and objective in accordance with the provisions of the tax legislation must register themselves at the office of Directorate General of Taxes whose jurisdiction covers the place of residence or domicile taxpayers and given the Taxpayer Identification Number.
In addition, as mentioned above that the workers are treated as foreign taxpayers when living abroad for more than 183 days, so they are not subject to income tax in Indonesia.
So with 2 rules mentioned can be concluded that workers who work abroad do not need to create a TIN. But many are making TIN for the purpose of fiscal free facility.