Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Pajak Indonesia (Indonesian Tax Review)
Even Gio Lumban Tobing
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Modernisasi Administrasi Perpajakan: NIK Menjadi NPWP Even Gio Lumban Tobing; Kusmono kusmono
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1674

Abstract

Indonesia will enter an era where one identity card can be used for various administrative matters, this is marked by the application of NIK to become NPWP. The application of NIK to NPWP is also known as the Single Identity Number system. Single Identity Number is believed to be able to simplify the tax administration system and build a strong database for the government. This study aims to look at the estimation of the fulfillment of the principles of simplicity and benefit with the application of NIK to become NPWP for Individual Taxpayers as stated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
Co-Authors Kusmono