Inclusion of Single Identity Numbers and/or Tax Identification Numbers in Public Services

s Awwaliatul Mukarromah
s Hamida Amri Safarina
By Awwaliatul Mukarromah, Hamida Amri Safarina
Awwaliatul Mukarromah
Hamida Amri Safarina
The government has issued a new regulation pertaining to the inclusion and use of single identity numbers (Nomor Induk Kependudukan/NIK) and/or taxpayer identification numbers (TIN) (Nomor Pokok Wajib Pajak/NPWP) in public services. These provisions are stipulated under Presidential Regulation No. 83 of 2021 concerning the Inclusion and Utilization of Single Identity Numbers and/or Taxpayer Identification Numbers in Public Services (Pres. Reg. 83/2021).
 
This regulation has been issued to support the implementation of public services to serve all citizens and residents in fulfilling their basic rights and needs. The use of NIK and/or TIN constitutes a unique data identification reference as one of the reference codes in public services to support Indonesia’s single data policy.
 
Four important points are outlined in this regulation. First, the requirement to add or include NIK and/or TIN of service recipients. As per Article 3 paragraph (1) of Pres. Reg. 83/2021, administrators require the addition or inclusion of service recipients’ NIK and/or TIN in the implementation of public services.
 
The addition or inclusion of NIK and/or TIN is used as identification for all provision of public services within the territory of Indonesia upon submitted applications for public services. On another note, the addition or inclusion of NIK and/or TIN is intended as identification for any data on public service recipients with active status within the territory of Indonesia. NIK and/or TIN are added or included by taking into account the following three things;
  1. NIK as identification for individuals who do not have TIN;
  2. NIK and TIN as identification for individuals who already have TIN; and
  3. TIN as identification for foreign entities or persons that do not have NIK.
Provisions on the addition or inclusion of NIK and/or TIN are excluded for the provision of public services to foreigners who based on statutory provisions are not required to have a NIK and/or TIN.
 
Second, validation of the inclusion of NIK and/or TIN. Having included the service recipients’ NIK and/or TIN, the administrator may submit a request for validation of the inclusion of NIK to the Ministry of Home Affairs (Kementerian Dalam Negeri/Kemendagri) through the Directorate General of Population and Civil Registry (Direktorat Jenderal Kependudukan dan Pencatatan Sipil/Dukcapil). Requests for validation of the inclusion of TIN, on the other hand, may be submitted to the Ministry of Finance (Kementerian Keuangan/Kemenkeu) through the Directorate General of Taxes (DGT) (Direktorat Jenderal Pajak/DJP).
 
Validation of inclusion is submitted through an integrated information system. In the event of any disruption that causes the information system to malfunction, the validation may be submitted in other manners as per statutory provisions. The Ministry of Home Affairs is responsible for the accuracy and validity of NIK-based population data. The Ministry of Finance, on the other hand, is responsible for the accuracy and validity of TIN. Further, the Ministry of Home Affairs and the Ministry of Finance provide validation results for the inclusion of NIK and/or TIN to the administrators through an integrated information system.
 
Third, matching and updating population data and tax databases. To maintain the accuracy and validity of NIK and TIN data, the Ministry of Home Affairs and the Ministry of Finance may continuously match and update population data and tax databases. In matching and updating data, the Ministry of Finance provides TIN-based taxpayer identity data to the Ministry of Home Affairs.
 
Next, the Ministry of Home Affairs matches the data provided by the Ministry of Finance. Having performed data matching, the Ministry of Home Affairs supplies data on data matching results and NIK-based population data that does not yet have TIN according to the type of occupations to the Ministry of Finance in stages.
 
Fourth, supervision. The supervision process is carried out by the government’s internal control apparatus for administrators of government agency status. For administrators of non-government agency status, supervision is carried out by government institutions or agencies authorized to supervise as per applicable regulations.
 
Data on service recipients completed with validated NIK and/or TIN may be shared and utilized for the prevention of corruption, prevention of money laundering, and tax purposes. In addition, the service recipient data may be used to update the identities in population data and other purposes as per applicable regulations.
 
This regulation also stipulates administrators’ obligation to protect the confidentiality of service recipient data as per statutory provisions. On another note, administrators are required to complete the inclusion of NIK and/or TIN for the data on each recipient of public services with active status in the territory of Indonesia within a maximum period of two years from the enactment of Pres. Reg. 83/2021. Pres. Reg. 83/2021 has been effective as of 9 September 2021.