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All Journal Jurnal Manajemen Keuangan Publik Jurnal Pajak Indonesia (Indonesian Tax Review) Educoretax Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Governance, Taxation, and Auditing
Kusuma, I Gede Komang Chahya Bayu Anta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office Aribowo, Irwan; Kusuma, I Gede Komang Chahya Bayu Anta; Suryono, Agus; Muluk, M.R. Khairul; Wijaya, Andy Fefta
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.747

Abstract

This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.
Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Andriana, Nina
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1462

Abstract

Filing the Individual Taxpayer’s Annual Tax Return (WPOP SPT) is designed to be a straightforward process that can be completed independently using an application. However, many taxpayers face difficulties in calculating, filling out, and submitting their Individual Taxpayer Annual Tax Return for Personal Income Tax (SPT PPh OP), leading to a high volume of in-person visit queues to Tax Offices (KPP). This study aims to identify the root causes of these challenges and their impact on tax administration, particularly the increasing service demands and long queues at tax offices. The research was conducted through observations and interviews with taxpayers (WP) at the Pondok Aren Tax Office. A fishbone (Ishikawa) diagram was used to analyze the causes of these issues, while a literature review applied the MECE (Mutually Exclusive, Collectively Exhaustive) method and the 5M framework (Man, Materials, Machines, Methods, Money), supplemented by considerations of information and time factors. The findings indicate that the primary issue lies in the human factor (Man), specifically, taxpayers’ limited knowledge and understanding of tax procedures. Other technical factors are difficulties in operating the application (Machines) and the completeness of report preparation support (Materials). Prior research frequently recommends that tax officers improve taxpayers’ education and promote the use of digital tax reporting platforms. Tax officers remain essential in providing education and support. Additionally, tax volunteers can play a crucial role in assisting taxpayers, particularly during peak reporting periods. To improve service quality, tax officers should receive training in customer service excellence, while tax offices must enhance computer infrastructure and internet capacity to prevent system disruptions.
Governing transfer pricing aggressiveness in Indonesia: A systematic review of tax regulatory design and enforcement challenges Supriyadi, Supriyadi; Kusuma, I Gede Komang Chahya Bayu Anta
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1982

Abstract

Transfer Pricing Aggressiveness continues to provide a significant difficulty within Indonesia's Tax System, leading to base erosion, tax disputes, and legal ambiguity. This study seeks to reconceptualize transfer pricing aggression as a governance issue by identifying fundamental structural flaws and offering evidence-based policy remedies that fit with challenges in tax regulatory design and enforcement, in contrast to previous research that mostly concentrated on firm-level factors. This study utilizes a qualitative methodology grounded in a systematic literature survey of peer-reviewed international and national journals, supplemented by a comprehensive analysis of Indonesia's transfer pricing regulations. The literature is examined thematically to identify repeating trends in supervision, audit techniques, and dispute settlement, thus merging empirical findings with regulatory viewpoints. The findings indicate that transfer pricing aggression in Indonesia is perpetuated not just by business motivations to reduce tax liabilities but also by disjointed risk assessment, unreliable auditing practices, restricted access to dependable comparables, and reactive dispute resolution mechanisms. The discourse reveals that a discrepancy between regulatory goal and administrative capability exacerbates conflicts and undermines legal certainty, while inadequately coordinated oversight diminishes the efficacy of transfer pricing regulation. These governance deficiencies interact with corporate incentives, exacerbating antagonistic conduct and heightening the probability of extended conflicts. The report indicates that reducing transfer pricing aggressiveness necessitates a comprehensive governance strategy that integrates regulatory clarity, risk-based oversight, consistent auditing, advanced data infrastructure, and proactive dispute resolution processes. The results provide pertinent insights for tax authorities and enhance the literature by establishing a cohesive framework for regulating transfer pricing aggression in developing nations.  
Co-Authors Agus Suryono Andy Fefta Wijaya Cahyady, Yadhy Dharmakarja, I Gede Made Artha Irwan Aribowo Kamilah, Niswatun Nurul Khoirunnisa, Luthfiyah Kumar, Jai Kuwat Slamet, Kuwat M.R. Khairul Muluk Mahendra, Darwin Nazrul Nina Andriana, Nina Paramudea, Ishaq Rila Putra, Chandra Maulana Siski, Darrin Octavia Supriyadi , Supriyadi Supriyadi Supriyadi WIDIASTUTI, Ary