Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JAKBS
Adelia Octafia Nur Ramadhani
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Validation Of Matching NIK, NPWP And Assistance In Filling Out Annual Tax Adelia Octafia Nur Ramadhani; Sri Andriani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In Indonesia’s tax administration system, the integration of the National Identity Number (NIK) and the Taxpayer Identification Number (NPWP) is essential to ensure data accuracy, service efficiency, and improved taxpayer compliance. This study investigates the validation process of matching NIK and NPWP, as well as the need for assistance in completing the Annual Income Tax Return (SPT). A mixed-method approach was applied, combining quantitative bibliometric analysis using VOSviewer and qualitative literature review. The findings reveal a significant number of publications discussing the Tax Identification Number from 2019-2024, categorized into five main research clusters. The study proposes an assistance in SPT completion. Such a system is expected to minimize reporting errors and enhance voluntary taxpayer compliance in Indonesia’s digital tax administration.
Co-Authors Sri Andriani