{"id":16864,"date":"2023-04-03T21:59:57","date_gmt":"2023-04-03T14:59:57","guid":{"rendered":"https:\/\/bacamedi.com\/?p=16864"},"modified":"2023-04-03T22:00:30","modified_gmt":"2023-04-03T15:00:30","slug":"cara-permohonan-non-efektif-npwp","status":"publish","type":"post","link":"https:\/\/bacamedi.com\/cara-permohonan-non-efektif-npwp\/","title":{"rendered":"Cara Mengajukan permohonan  NE (non-efektif) NPWP"},"content":{"rendered":"\n<p><a href=\"https:\/\/bacamedi.com\/cara-permohonan-non-efektif-npwp\/\">Bacamedi.com<\/a>,-Bagaimana Mengajukan Permohonan Non-Efektif Wajib Pajak (NPWP)?<\/p>\n\n\n\n<p>Pajak adalah hal yang tidak bisa dihindari dan menjadi kewajiban bagi setiap Wajib Pajak, termasuk pengusaha.<\/p>\n\n\n\n<p>Namun, bagaimana jika suatu saat pengusaha memutuskan untuk menghentikan usahanya? Apakah mereka tetap harus melaporkan pajak atau ada ketentuan lain yang mengatur tentang hal ini?<\/p>\n\n\n\n<p>Untuk mengantisipasi masalah tersebut, negara telah mengeluarkan aturan yang memungkinkan pengusaha yang tidak lagi aktif menjalankan usahanya untuk mengajukan permohonan non-efektif wajib pajak, Cara permohonan (non-efektif) NPWP.<\/p>\n\n\n\n<p>Hal ini diatur dalam Peraturan Direktur Jenderal Pajak Nomor Per-20\/PJ\/2013 tentang Tata Cara Pendaftaran dan Pemberian Nomor Pokok Wajib Pajak, Pelaporan Usaha dan Pengukuhan Pengusaha Kena Pajak.<\/p>\n\n\n\n<p>Penghapusan Nomor Pokok Wajib Pajak dan Pencabutan Pengukuhan Pengusaha Kena Pajak, serta Perubahan Data dan Pemindahan Wajib Pajak.<\/p>\n\n\n\n<p>Namun, sebelum mengajukan permohonan non-efektif, ada beberapa kriteria yang perlu dipenuhi oleh Wajib Pajak.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kriteria Wajib Pajak<\/h2>\n\n\n\n<p>Kriteria Wajib Pajak yang dapat ditetapkan sebagai Wajib Pajak Non-Efektif antara lain:<\/p>\n\n\n\n<p>Wajib Pajak Orang Pribadi yang menjalankan usaha atau pekerjaan bebas, tetapi secara nyata tidak lagi menjalankan kegiatan usaha atau tidak lagi melakukan pekerjaan bebas.<\/p>\n\n\n\n<p>Wajib Pajak Orang Pribadi yang tidak menjalankan usaha atau pekerjaan bebas dan penghasilannya di bawah Penghasilan Tidak Kena Pajak (PTKP).<\/p>\n\n\n\n<p>Wajib Pajak Orang Pribadi yang bertempat tinggal atau berada di luar negeri lebih dari 183 hari dalam jangka waktu 12 bulan dan tidak bermaksud meninggalkan Indonesia untuk selama-lamanya.<\/p>\n\n\n\n<p>Wajib Pajak yang mengajukan permohonan penghapusan dan belum diterbitkan keputusan.<\/p>\n\n\n\n<p>Wajib Pajak Orang Pribadi wanita kawin yang telah memiliki NPWP yang berbeda dengan suami dan tidak berniat melakukan pemenuhan kewajiban perpajakan secara terpisah.<\/p>\n\n\n\n<p>Orang Pribadi yang memiliki NPWP sebagai anggota keluarga atau tanggungan.<\/p>\n\n\n\n<p>Wajib Pajak Bendahara Pemerintah yang tidak lagi memenuhi syarat sebagai Wajib Pajak karena yang bersangkutan sudah tidak lagi melakukan pembayaran dan belum dilakukan penghapusan NPWP.<\/p>\n\n\n\n<p>Wajib Pajak yang tidak diketahui atau ditemukan lagi alamatnya.<\/p>\n\n\n\n<p><strong>Baca Juga :<\/strong> <a href=\"https:\/\/bacamedi.com\/membayar-pajak-billing-system\/\" target=\"_blank\" rel=\"noreferrer noopener\">Panduan Cara Membayar Pajak Dengan Billing System<\/a><\/p>\n\n\n\n<p>Setelah memastikan bahwa status Wajib Pajak memenuhi kriteria di atas, pengusaha dapat mengajukan permohonan non-efektif melalui beberapa tahapan, di antaranya:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cara Mengajukan permohonan (non-efektif) NPWP<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"554\" height=\"407\" src=\"https:\/\/bacamedi.com\/wp-content\/uploads\/2023\/04\/cara-mengajukan-ne-npwp.jpg\" alt=\"Cara Mengajukan permohonan (non-efektif) NPWP\" class=\"wp-image-16865\" title=\"Cara Mengajukan permohonan (non-efektif) NPWP\" srcset=\"https:\/\/bacamedi.com\/wp-content\/uploads\/2023\/04\/cara-mengajukan-ne-npwp.jpg 554w, https:\/\/bacamedi.com\/wp-content\/uploads\/2023\/04\/cara-mengajukan-ne-npwp-300x220.jpg 300w\" sizes=\"(max-width: 554px) 100vw, 554px\" \/><figcaption class=\"wp-element-caption\">Cara Mengajukan permohonan (non-efektif) NPWP<\/figcaption><\/figure><\/div>\n\n\n<p>Untuk mengajukan permohonan non-efektif bagi wajib pajak , berikut adalah langkah-langkah yang harus dilakukan:<\/p>\n\n\n\n<ol>\n<li>Persiapkan dokumen-dokumen yang dibutuhkan<\/li>\n\n\n\n<li>Surat permohonan non-efektif yang ditandatangani oleh wajib pajak atau kuasanya<\/li>\n\n\n\n<li>Bukti-bukti pendukung seperti faktur pajak, surat jalan, dan bukti pembayaran pajak yang menunjukkan bahwa pembayaran pajak sudah dilakukan secara lengkap<\/li>\n\n\n\n<li>Ajukan permohonan non-efektif<\/li>\n\n\n\n<li>Ajukan permohonan non-efektif melalui sistem perpajakan online atau datang langsung ke kantor pajak terdekat sesuai dengan wilayah domisili wajib pajak.<\/li>\n\n\n\n<li>Isi formulir yang disediakan dan lampirkan dokumen pendukung yang sudah dipersiapkan sebelumnya.<\/li>\n<\/ol>\n\n\n\n<p>Kemudian, Tunggu proses verifikasi. Setelah mengajukan permohonan, wajib pajak harus menunggu proses verifikasi dari pihak pajak. <\/p>\n\n\n\n<p>Proses verifikasi ini meliputi pengecekan dokumen pendukung, pengecekan kebenaran data dan informasi, serta pengecekan lainnya yang dianggap perlu oleh petugas pajak.<\/p>\n\n\n\n<p>Terima Surat Pemberitahuan Hasil Pemeriksaan (SHP). Setelah proses verifikasi selesai, wajib pajak akan menerima Surat Pemberitahuan Hasil Pemeriksaan (SHP).<\/p>\n\n\n\n<p>Jika permohonan non-efektif disetujui, maka wajib pajak akan menerima pengembalian uang dari pajak yang sudah dibayarkan secara tidak sengaja atau lebih dari yang seharusnya.<\/p>\n\n\n\n<p>Itulah langkah-langkah yang harus dilakukan untuk mengajukan permohonan non-efektif bagi wajib pajak lengkap.<\/p>\n\n\n\n<p>Pastikan untuk mempersiapkan dokumen-dokumen dengan baik dan mengajukan permohonan secara benar untuk memperoleh hasil yang diinginkan.<\/p>\n\n\n\n<p>Pastikan kriteria dan prosedur yang jelas untuk mengajukan permohonan non-efektif wajib pajak.<\/p>\n\n\n\n<p>Sebagai Wajib Pajak, mereka tetap diwajibkan untuk memenuhi kewajiban perpajakan.<\/p>\n\n\n\n<p>Dengan mengajukan permohonan non-efektif, mereka bisa memperoleh status sebagai Wajib Pajak Non-Efektif sehingga tidak lagi diwajibkan untuk membayar dan melaporkan pajak.<\/p>\n\n\n\n<p>Baca dan Informasi Menarik Lainnya Dari bacamedi,com di<a href=\"https:\/\/news.google.com\/publications\/CAAqBwgKMMH3oAsw2YG5Aw?ceid=ID:id&amp;oc=3\" target=\"_blank\" rel=\"noreferrer noopener\"> Google News<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cara Mengajukan permohonan (non-efektif) NPWP<\/p>\n","protected":false},"author":2,"featured_media":16865,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[538],"tags":[542,536,619,620,575,537],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cara permohonan (non-efektif) NPWP<\/title>\n<meta name=\"description\" content=\"Cara permohonan (non-efektif) NPWP, Bagi para pemilik NPWP yang ingin Mengajukan Permohonan Non-Efektif Wajib Pajak (NPWP).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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