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Idayu, Riyanthi
Universitas Bina Bangsa
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : Jurnal Bina Bangsa Ekonomika

 1 
PENGARUH PERSEPSI WAJIB PAJAK ATAS INTEGRASI NIK MENJADI NPWP DAN SOSIALISASI UU HPP TERHADAP KEPATUHAN WAJIB PAJAK Sanda, Ditha Aprilia; Siregar, Dina Khairuna; Idayu, Riyanthi
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.639

Abstract

The Government of Indonesia has passed Law No. 7 in 2021 concerning the Harmonization of Tax Regulations (UU HPP) which contains seven rules for changes and adjustments to tax regulations. One of them is the integration of NIK into NPWP which is the government's effort to increase tax revenue. This study aims to determine the influence of taxpayers' perception of the integration of NIK into NPWP and the socialization of the HPP Law on the compliance of individual taxpayers registered at KPP Pratama Serang Barat. The research method used is a descriptive quantitative method.  The data collection method was carried out by the survey method using a questionnaire. The results of this study show that there is an influence of taxpayers' perception of the integration of NIK into NPWP on the compliance of individual taxpayers and there is an influence of socialization of the HPP Law on the compliance of individual taxpayers. And simultaneously taxpayers' perception of the Integration of NIK into NPWP and the socialization of the HPP Law affect the compliance of individual taxpayers
Co-Authors Aisyah, ⁠Siti Nurul Angga Anggriawan Aris Trismayadi Nurizki Aski Atsriya Pramudiaspuri As’ari As’ari Aulia, Rifdah Dedi Sutendi Desi Novitasari Dini Martinda Lestari Efi Tajuroh Afiah Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Ma'arif, Muhamad Syamsul Mahfudah, Siti Nazihah Mamay Komarudin Mohamad Husni Mohamad Husni Mohamad Husni Mohamad Husni Mohamad Husni, Mohamad Munawaroh Munawaroh Mutoharoh, Mutoharoh Nana Supriyatna Raden Irna Afriani Ria Hindriani Sanda, Ditha Aprilia Selda Setianti SIREGAR, DINA KHAIRUNA Suhandi Suhandi Sunaryo, Deni Umayah, Umi Kulsum Wahyu Widodo Wenny Ariesta Apriliani Widya Ningsih