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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vania Adella Margaretta
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Persepsi Wajib Pajak di KPP Pratama Gresik terhadap Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Pengganti Nomor Pokok Wajib Pajak (NPWP) dalam Proses Pelayanan dan Administrasi Perpajakan Vania Adella Margaretta; Rusdi Hidayat Nugroho
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1528

Abstract

This research aims to explore the perceptions of Taxpayers registered at the Tax Service Office (KPP) Pratama Gresik regarding the use of the National Identification Number (NIK) as an alternative to the Taxpayer Identification Number (NPWP) in the tax administration process. With the new policy allowing the use of NIK as a substitute for NPWP in tax transactions, understanding the response and attitudes of taxpayers towards the implementation of this policy is crucial. This research employs a qualitative approach utilizing in-depth interview techniques with a diverse range of taxpayers representing various professions and income levels. The findings from this analysis reveal variations in taxpayers' perceptions concerning the practicality, security, and convenience of using NIK in tax transactions
Co-Authors Acep Samsudin Rusdi Hidayat Nugroho