Invalid Job Type May Hinder TIN Registration
JAKARTA, DDTCNews – The public is advised to enter their occupation in civil registration documents pursuant to the latest regulations to avoid disruptions to Tax Identification Number (TIN) registration. This topic is among the subjects covered by national media today, Monday (6/7/2026).
The Directorate General of Population and Civil Registration (Kependudukan dan Pencatatan Sipil/Dukcapil in Indonesian) of the Ministry of Home Affairs has stated that the entry of occupation type in civil registration documents must now conform to the official classification set out in Ministry of Home Affairs Regulation (Permendagri) 6/2026.
Under the new regulation, there are 108 occupation types that may be entered on civil registration documents, such as national identity cards (kartu tanda penduduk/KTP in Indonesian) and family registration cards (kartu keluarga/KK in Indonesian). This is important to take into account for the data validation to proceed smoothly, including integration with the tax system for TIN registration.
The Directorate General of Population and Civil Registration has recorded numerous cases of individuals failing to register for a TIN because the occupation listed in their civil registration documents is invalid.
Every occupation column must conform to the official classification, given that the coretax system is directly integrated with the Population and Civil Registration database. "If a discrepancy occurs, validation will fail and the taxpayer will be requested to update their data at the Population and Civil Registration," the Directorate General of Population and Civil Registration explained.
There are several occupation classifications under the Minister of Home Affairs Reg. 6/2026. First, general and unemployed. This classification covers those who are not yet working or are unemployed, homemakers, students as well as pensioners.
Second, civil servants and public officials. This classification covers civil servants (pegawai negeri sipil/PNS in Indonesian), members of the Indonesian National Armed Forces (Tentara Nasional Indonesia/TNI in Indonesian)/ndonesian National Police (Kepolisian Republik Indonesia/Polri in Indonesian), as well as public officials such as members of the House of Representatives (Dewan Perwakilan Rakyat/DPR), Regional Representative Council (Dewan Perwakilan Daerah/DPD in Indonesian), Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK in Indonesian) and the President and Vice President.
Third, private sector employees and business entities. This classification covers private-sector employees, employees of state-owned enterprises (SOEs) and local-owned enterprises (Badan Usaha Milik Daerah/BUMD in Indonesian) as well as honorary staff. "This data is critically important for validation within both the tax system and BPJS services," said in Indonesian.
Fourth, agriculture, livestock and fisheries. This classification covers occupations such as farmers, plantation workers, livestock breeders, fishermen and agricultural or plantation labourers.
Fifth, services, skilled trades and trade. This classification covers the self-employed, casual daily labourers, domestic helpers, mechanics, technicians, tailors, carpenters, bricklayers, barbers and transport-sector professions, such as pilots, train drivers and ship captains.
Sixth, specialist, medical and religious professions. This classification covers doctors, nurses, midwives, pharmacists, lawyers, notaries, architects, accountants, lecturers, teachers, artists, journalists, writers and religious figures such as mosque imams, pastors and Buddhist monks.
With the six classifications above, the public is requested not to use non-standard occupation types when completing civil registration documents.
In addition to the above topic, there is also coverage of the Directorate General of Taxes' (DGT) efforts to increase the number of taxable persons via marketplaces. There is likewise discussion relating to the Tax Consultant Certification Examination (Ujian Sertifikasi Konsultan Pajak/USKP in Indonesian) schedule, verification of online merchants' turnover and other matters.
The following is a full review of the tax-related articles.
Uniform Civil Registration Data to Support Tax and BPJS Integration
The standardisation of civil registration data nomenclature is not merely aimed at improving the accuracy of population data. The measure may also serve as a foundation for strengthening data interoperability between institutions, including for taxation purposes.
Director of Population Registration and Civil Registration (Pendaftaran Penduduk dan Pencatatan Sipil/Dafdukcapil in Indonesian) of the Directorate General of Population and Civil Registration, Muhammad Farid, said that uniform civil registration data would facilitate integration with various public service systems.
"Nomenclature standardisation will ensure that national civil registration data is more accurate and facilitate integration with various public service systems, including taxation, BPJS, banking and social assistance programmes," remarked Farid. (DDTCNews)
Registering Additional Taxable Persons via Marketplaces
Entrepreneurs with annual turnover exceeding IDR4.8 billion that have not yet registered as taxable persons (pengusaha kena pajak/PKP in Indonesian) will come under the DGT's scrutiny. The tax authority intends to utilise marketplace transaction data to monitor the turnover of online merchants.
Director of Tax Dissemination, Service and Public Relations of the DGT, Inge Diana Rismawanti, stated that data gathered from marketplaces constitutes a new source of information relating to taxpayers. Article 22 Withholding Tax receipts issued by marketplaces may also be used for oversight purposes.
If monitoring results indicate that an entrepreneur's turnover exceeds IDR4.8 billion, the DGT will issue a notification to the relevant entrepreneur to report their business correctly and simultaneously apply for VAT registration. (Kontan)
Marketplace Article 22 Income Tax Base: Pre-Discount Price
The entry into force of MoF Reg. 37/2025 in the coming August implies that marketplace providers will collect Article 22 Income Tax from domestic online merchants.
Article 22 Income Tax is levied at 0.5% of the gross turnover received or accrued by a merchant as stated in the buyer's invoice document, excluding VAT and sales tax on luxury goods (STLGs).
“Gross Turnover is a remuneration or consideration value in the form of money, or the value in money received or accrued from business, before being deducted by sales discounts, cash discounts and/or similar discounts,” as set out in Article 1 number 10 of MoF Reg. 37/2025. (DDTCNews)
DGT Able to Trace Online Merchants' Turnover via Database
The DGT holds a comprehensive database enabling it to verify the accuracy of turnover below IDR500 million reported by online merchants to marketplace providers.
The Director of Information and Communication Technology of the DGT, Hantriono Joko Susilo, explained that every marketplace provider will issue an invoice after collecting Article 22 Income Tax at 0.5% on online merchants' income. The invoice is equivalent to an Article 22 Income Tax collection receipt and is filed in the Unified Periodic Income Tax Returns (SPT Masa PPh Unifikasi in Indonesian) by the marketplace.
"All withholding receipts produced by the marketplace are entered into the taxpayer's [coretax] account and they also appear in our database," he said. (DDTCNews)
USKP Retake Schedule for Period II/2026
The Ministry of Finance, through the Tax Consultant Certification Organizing Committee (Komite Pelaksana Panitia Penyelenggara Sertifikasi Konsultan Pajak/KP3SKP in Indonesian), will hold the Tax Consultant Certification Examination (ujian sertifikasi konsultan pajak/USKP in Indonesian) for Period II/2026.
This examination is exclusively for retake candidates at all certification levels, namely A, B and C. The examination will be held on 11–13 August 2026.
"The USKP for Period II of 2026 will be held over 3 days, namely Tuesday through Thursday, 11–13 August 2026," wrote the KP3SKP in Announcement No. PENG-09/KP3SKP/VII/2026. (DDTCNews)
DGT Clarifies VAT Imposition by Sports Activity Tracking Application
The DGT has confirmed that individuals who engage in running activities are not subject to tax. VAT is not levied on the sporting activity itself, but rather on the paid digital service provided by Strava, an application that records sporting activities, including running and cycling.
Further, Strava has now been appointed as a VAT collection agent in Indonesia. VAT will be collected when Strava users purchase or subscribe to a premium service. Users using the application free of charge are not subject to VAT.
"Running, as a sport, is not taxed, but Fellow Taxpayers who subscribe to the premium features of the Strava sports application will have VAT collected," wrote the DGT on its social media channels. (DDTCNews)
