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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Journal of Development Research JIA (Jurnal Ilmiah Akuntansi) Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Batara Wisnu : Indonesian Journal of Community Services MDP Student Conference SENEMA
Erna Pasanda
Universitas Kristen Indonesia Paulus
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of Development Research

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The Effectiveness of the Single Identity Number System: An Exploratory Study on Using NIK as NPWP by Individual Taxpayers Sumule, Esther Tinggi; Toding, Yupsari; Delki, Delki; Pasanda, Erna; Beloan, Bertha
Journal of Development Research Vol. 9 No. 1 (2025): Volume 9, Number 1, May 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i1.420

Abstract

This study aims to determine whether the Population Identification Number (NIK) system, when used as a Taxpayer Identification Number (NPWP), is effective from the perspective of individual taxpayers. The research employed a descriptive qualitative method, using purposive sampling to select informants. The informants consisted of individual taxpayers working in various public and private institutions, and data were collected through in-depth interviews. The results indicate that the integration of NIK into NPWP is considered effective for implementation in Indonesia. This integration facilitates individual taxpayers in fulfilling their tax rights and obligations. Furthermore, the policy is viewed as a means of simplifying tax administration and improving taxpayer compliance. In conclusion, using NIK as NPWP has the potential to serve as an effective solution for tax administration reform in Indonesia, particularly in promoting efficiency and enhancing individual taxpayer compliance.
Co-Authors A. G. Patinggi Amiruddin Andi Kusuma Andi Kusumawati Anggreni, Indri Anthon Paranoan Beloan, Bertha Carolus Askikarno Palalangan Darwis Said Delki, Delki F.X. Resky Randa Febri Fitriani Fransiskus Randa Hakim, Rivmilhyan Junior I Gede Cahyadi Putra Kartini KARTINI Luther P. Tangdialla Maiercherinra Daud Michael Christian Atak Mira Labi Bandhaso Natalia Paranoan Ni Komang Ayu Tri Utami R. I. Pabutungan Ratna Ayu Damayanti Selvi Yanti Patintingan Sumule, Esther Tinggi Tangdialla, Luther P. Toding, Yupsari Yessica, Maria Zeptian Zeptian