When Spouse NPWP Merges, Which NIK to Use for Bank

Wiwid, a married woman whose NPWP (Taxpayer Identification Number) has been merged with her husband’s, asked which NIK (Population Identity Number) should be used when opening a bank account or handling other NPWP‑related administration. She tried using her husband’s NIK, but the request was rejected because the identity did not match her own.

Under the Income Tax Law and Director‑General of Taxation Regulation No PER‑7/PJ/2025, a family is treated as a single economic unit, and the head of household fulfills the tax obligations for all members. When the wife is listed in the family tax unit of her husband, her NPWP is merged with his, yet her personal NIK remains the official identifier for tax administration.

Therefore, for banking services the wife may use her own NIK provided it has been added to the husband’s family tax unit through the DJP Coretax portal. Banks can validate the NIK with the tax authority, eliminating the need to use the husband’s NIK.