This study is to find out the manual and e-registration procedure of personal NPWP (Nomor Pokok Wajib Pajak/Taxpayer Registration Number) registration service as well as to find out whether the procedure has been running accordance with the standard operating procedure (SOP) of DJP number SE-60/PJ/2013. Thus, later on the constraints and efforts in improving the personal NPWP registration service can be revealed. The type of this study was qualitative research which used descriptive approach. The data source used was primary and secondary data. The data gathering technique were interview, observation and library study method. Based on the result of the study, it can be concluded that the manual procedure of personal NPWP registration service is done in the way that the taxpayers directly visited the KPP (Kantor Pelayanan Pajak/Tax Office) by filling out registration form including the submission of the requirements. Meanwhile, e-registration can be done by the taxpayers through internet by accessing www.pajak.go.id, then selecting menu e-registration. There are few differences on the initial phase between manual and e-registration. However, the overall procedure has been able to be administered appropriately according to the SE-60/PJ/2013. The constraints found is that during the delivery through the Post Office, there were many people who had not got the cards and there were still taxpayers who experienced confusion. The efforts performed were by asking the taxpayers to directly visit the KPP and conduct socialization.