Abstract: Undergoing Tax Reform which was quite accurate when the Law on the Harmonization of Tax Regulations was passed or known as the HPP Law as of 29 October 2021 specifically in the General Provisions on Taxation (KUP) in article 2 paragraph 1 a which reads as follows: NPWP (Taxpayer Identification Number) for Individual Taxpayers who are Indonesian residents uses the Population Identification Number (NIK) listed on the KTP ( identity card), 1#. In light of the conditions stated in this HPP Law, the tax base is very wide open without any previous limitations, especially if it is supported by a demographic bonus, 2#.