Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat

Modernisasi Administrasi Perpajakan: NIK Menjadi NPWP

Even Gio Lumban Tobing (Politeknik Keuangan Negara STAN)
Kusmono kusmono (Unknown)

Article Info

Publish Date
30 Nov 2022

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.

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Journal Info
Jurnal Pajak Indonesia (Indonesian Tax Review)
Website

Abbrev

JPI

Publisher

Politeknik Keuangan Negara STAN

Subject

Economics, Econometrics & Finance

Description

Perpajakan, termasuk: Pajak Penghasilan, Pajak Pertambahan Nilai dan PPn BM, KUP, Bea Meterai, Penagihan Pajak dengan Surat Paksa, Sengketa dan Pengadilan Pajak, Akuntansi Pajak, Perencanaan Pajak (Tax Planning), Pemeriksaan, Pemeriksaan Buper dan Penyidikan Pajak, Perpajakan Internasional, PBB, ...