T The processing of applications for the deregistration of individual taxpayer identification numbers (npwp) submitted by individual taxpayers represents a coordination between the taxpayer service function and the tax audit function, implemented through audits conducted for specific purposes. therefore, an examination of the implementation of npwp deregistration procedures in accordance with the prevailing tax laws and regulations as well as the standard operating procedures (sop) applied at the tax office. the examination was carried out by testing the procedures using a literature review approach and conducting interviews with relevant tax officials. procedural testing was conducted on two individual taxpayers who applied for npwp deregistration due to the taxpayer’s death, namely mrs. l and mr. m. the results of the discussions indicate that the npwp deregistration procedures at kpp pratama jakarta kebon jeruk satu have been implemented in compliance with the applicable regulatory framework. the approval of the deregistration application is influenced not only by the fulfillment of subjective and objective tax requirements, but also by the completeness of supporting documentation and effective communication between tax auditors and the taxpayers’ authorized representatives.