Should Husband and Wife Combine Their TIN? Here's How to Settle It

The matching of the Taxpayer Identification Number (TIN) with the Population Identification Number (NIK) must be completed by taxpayers no later than December 31, 2024.

The TIN-NIK matching process is an adjustment of taxpayer data between the Directorate General of Taxes (DGT) under the Ministry of Finance and the data recorded by the Directorate General of Population and Civil Registration (Dukcapil) under the Ministry of Home Affairs.

One of the steps in this process is updating personal data stored in the tax system to match the data listed in the taxpayer’s NIK.

So, what about married taxpayers who have merged their TINs? Regarding this, Dian Anggraeni, Senior Tax Educator at the DGT, explained that for married couples who have combined their TINs, the matching can be done through the husband’s TIN.

In other words, the husband must access the DJP Online platform or the official website at www.pajak.go.id and update the wife’s data in his account. “The husband is the one who must carry out the matching or validation process,” Dian explained during the MUC BIcara Pajak (Bijak) Webinar on Wednesday, August 14.

Steps for NIK-TIN Matching

Here are the steps to perform the NIK-TIN matching:

1. Visit the DJP Online Website

First, the husband should access DJP online or go to the official website at www.pajak.go.id. Then, click on the "Login" menu at the top right corner.

2. Enter the 15-digit TIN 

To log in, input the 15-digit TIN, enter the correct password, and complete the security code verification.

3. Access the Profile Menu 

Once logged in, go to the "Profile" menu, enter the NIK as listed on the KTP (Electronic Identity Card), check for validity, and update the profile. Afterward, log out and try logging in again using the NIK.

As a Family Unit

Dian further explained that during the TIN merger, the husband and wife are considered one Family Unit. Therefore, when the wife transacts or earns income, she must use her own NIK.

Moreover, Dian emphasized the importance of all taxpayers completing the NIK-TIN matching, as all future tax services will only be accessible using TINs based on NIK.

Currently, the tax system still accommodates the old 15-digit NPWP format, as well as the new NPWP format based on NIK, the 16-digit NPWP, and the Identity Number of Place of Business Activities (NITKU).

The legal basis for the use of the new TIN format is outlined in the Minister of Finance Regulation (PMK) 112/PMK.03/2022, which was amended by PMK No. 136 of 2023 regarding the Taxpayer Identification Number for Individual Taxpayers, Corporate Taxpayers, and Government Agencies. (ASP/KEN)