The 16-digit NPWP: who uses the NIK, who adds a 0, and what a NITKU is
Updated 13 October 2026
The NPWP (Nomor Pokok Wajib Pajak) is the Indonesian taxpayer identification number, and it now has 16 digits. For resident individuals it is simply their NIK, the national ID number. Companies and government agencies keep their old 15-digit number with a 0 added at the front. Branches no longer have their own NPWP and use a NITKU instead. Expats, HR teams, and finance staff run into all three formats, so here is how to tell them apart.
Individuals: the NIK is the NPWP
Since 14 July 2022, resident individual taxpayers use their NIK as their NPWP, once the NIK and the old NPWP have been matched in the tax system. A NIK never starts with 0, because its first two digits are a province code between 11 and 96. That is how the tool above knows that a 16-digit NPWP starting with 1 to 9 is a NIK; what its segments mean is explained on the NIK decoder.
Companies, agencies, and non-resident individuals: add a 0
For company taxpayers, government agencies, and non-resident individuals, the 16-digit NPWP is the old 15-digit NPWP with a 0 in front and the dots and dash removed. This applies to head-office or single-entity numbers, whose last three digits are 000; branch NPWPs are not converted (see NITKU).
| Old format (15 digits) | New format (16 digits) |
|---|---|
PP.NNN.NNN.C-KKK.SSS | 0PPNNNNNNCKKKSSS |
In a spreadsheet, with a dotted NPWP in cell A2:
| Result | Formula |
|---|---|
| 16-digit NPWP | ="0"&SUBSTITUTE(SUBSTITUTE(A2,".",""),"-","") |
Keep the result column as Text, because Excel corrupts 16-digit numbers; see NIKs in Excel. The formula applies to the head-office NPWP of companies, agencies, and non-resident individuals only. Resident individuals use their NIK; branches use the head office NPWP together with a NITKU.
NITKU: the replacement for branch NPWPs, 22 characters
The NITKU (Nomor Identitas Tempat Kegiatan Usaha, business location identification number) identifies a taxpayer's place of business. It is the 16-digit NPWP followed by a 6-digit location code, 22 characters in all. The code 000000 marks the head office, not a branch; branches get 000001 onwards.
Since PMK 112/2022, branches are no longer given their own NPWP. A branch's transactions, such as tax invoices and withholding slips, use the head office's 16-digit NPWP together with the branch NITKU. That is why an old branch NPWP, whose last three digits are not 000, is not converted to 16 digits. The head office NPWP cannot be guessed from a branch number either, because the head office may be registered at a different tax office; ask the head office or look it up in Coretax. Paste a NITKU into the tool above to split it.
What the 15 digits of the old NPWP mean
| Digits | Meaning |
|---|---|
| 1–2 | Taxpayer type code, following the commonly published pattern: 01 to 03 company, 04 and 06 business owner, 05 employee, 07 to 09 individual. Treat it as a hint; the taxpayer's actual status is recorded by the tax office, not in the prefix. |
| 3–8 | Serial assigned by the tax directorate (DJP) |
| 9 | Security digit against forgery and typos |
| 10–12 | Tax office (KPP) where the NPWP is registered |
| 13–15 | Status: 000 for a head office or single taxpayer, 001 onwards for branches. Branch NPWPs are not converted to 16 digits. |
When the 16-digit format took effect
The NIK as NPWP, the 16-digit NPWP, and the NITKU are set out in Minister of Finance Regulation PMK 112/PMK.03/2022 as amended by PMK 136 of 2023, and have been issued since 14 July 2022. From 1 July 2024, seven tax administration services accept the NIK, the 16-digit NPWP, or the NITKU; during that transition the 15-digit NPWP still worked, and other parties had until 31 December 2024 to update their systems. Since the Coretax system went live in early 2025, use the 16-digit format for anything new, such as tax invoices and withholding slips.
What this tool cannot do
The tool only reads and converts the structure of the number. It is not connected to the tax directorate, so it cannot confirm that an NPWP is registered, active, or matched to a NIK, and it does not show the owner's name. For that, use DJP Online or Coretax, or call Kring Pajak on 1500200. For a list of employee NIKs to be matched, clean the typos first with the bulk NIK decoder.