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All Journal Journal AXEGNAL: Tax and Economic Insights Journal
Indah Permata Diman
Universitas Islam Makassar
Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Taxpayer Perception on the Effectiveness of the Single Identity Number Policy at the Primary Tax Office in Makassar City Indah Permata Diman; Rifqi Nur Wahyudi
Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v3i1.557

Abstract

This study aims to analyze the influence of taxpayer perceptions on the effectiveness of the Single Identity Number policy at the Pratama Tax Office (KPP Pratama) in Makassar City. This study is motivated by the inconsistency of research results regarding the effectiveness of digital tax policies and the implementation of the Single Identity Number, which is considered less than optimal, especially in terms of taxpayer perceptions. This study uses a quantitative method with a sample of 400 respondents. Primary data was obtained by distributing questionnaires to taxpayers registered at the Pratama Tax Office (KPP Pratama) in Makassar City. The data analysis technique used is simple linear regression analysis. The results show that taxpayer perceptions have a positive and significant effect on the effectiveness of the Single Identity Number policy with a significance value of 0.000 < 0.05. The coefficient of determination (R²) value of 0.129 indicates that taxpayer perceptions contribute 12.9% to the effectiveness of the Single Identity Number policy, while the remainder is influenced by other factors outside the study. This finding indicates that the better the taxpayer perceptions, the higher the effectiveness of the implemented policy. Therefore, the Directorate General of Taxes needs to increase socialization, education, and transparency of tax information in order to form a positive public perception of the Single Identity Number policy.
Co-Authors Rifqi Nur Wahyudi