Oracle 11g Release 2

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create table users(ref_col number(3), active number(1));
insert all 
  into users values (101, null)
  into users values (102, null)
  into users values (103, null)
  into users values (104, null)
  into users values (105, null)
select * from dual;
5 rows affected

select * from users;


REF_COL
ACTIVE


101
null

102
null

103
null

104
null

105
null


merge into users tgt
using (
  with subquery(ref_col) as (
    select 102 from dual union all
    select 104 from dual union all
    select 105 from dual )
  select u.ref_col, nvl2(s.ref_col, 1, 0) active
    from users u 
    left join subquery s on u.ref_col = s.ref_col ) src
on (tgt.ref_col = src.ref_col)
when matched then update set active = src.active;
5 rows affected

select * from users;


REF_COL
ACTIVE


101
0

102
1

103
0

104
1

105
1