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All Journal Audito Comparative Law Journal (ACLJ) Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Retno Meilani
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Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Juridical Analysis of The Regulation of NIK as NPWP in The Taxation System in Indonesia Esfandiari, Fitria; Tongat, Tongat; Retno Meilani
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.30533

Abstract

Entering the era of modernization, the government has introduced regulations regarding the use of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP). The purpose of this research is to determine the juridical analysis of the regulation of NIK as NPWP in the Indonesian tax system and to establish the ideal concept of integrating NIK as NPWP in the Indonesian tax system. The research method employed is a juridical-normative approach with a legislative perspective, conceptual approach, and literature study. The results of this research indicate that the regulation of NIK as NPWP will serve as a foundation for the profile of Individual Taxpayers (WP OP). The concept of integration will be carried out by the Minister of Home Affairs, who will provide population data and feedback data from users to the Minister of Finance, which will then be integrated into the tax database. As a result, cooperation will be established in the data management process to align and synchronize NIK with NPWP. This aligns with the concept of Collaborative Governance in achieving One Data Indonesia through the Harmonization of Tax Regulations Act (UU HPP).
Analisis Yuridis Pembentukan Badan Pengelola Investasi Daya Anagata Nusantara (BPI Danantara) Vina Hardyana Infantri; Retno Meilani
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 1 (2025): Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i1.5132

Abstract

The third amendment to Law Number 1 of 2025 on State-Owned Enterprises has presented several juridical issues that need to be studied in depth, one of which is related to the establishment of the Daya Anagata Nusantara Investment Management Agency (Danantara). One of the main issues is the lack of public participation in drafting regulations, both at the planning stage and the formulation of legal norms. In addition, the existence of Danantara, which adopts the Sovereign Wealth Fund (SWF) model, raises the potential for overlap with a similar institution, the Indonesia Investment Authority (INA), which was established earlier. Provisions regarding the filling of organ positions, exceptions to the definition of state finances and losses, and weak external oversight mechanisms further strengthen concerns about irregularities in governance. These conditions are potentially at odds with the general principles of good governance (AAUPB), the Law on Government Administration, the Law on State Ministries, and the Law on the Eradication of Corruption. Therefore, it is necessary to analyze the establishment of the Daya Anagata Nusantara Investment Management Agency (Danantara), focusing on the legal basis for its establishment and its compatibility with the principles of constitutional law and government administration in Indonesia.
Co-Authors Fitria Esfandiari Tongat Tongat Vina Hardyana Infantri