Jurnal Bina Bangsa Ekonomika
Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)

PENGARUH PERSEPSI WAJIB PAJAK ATAS INTEGRASI NIK MENJADI NPWP DAN SOSIALISASI UU HPP TERHADAP KEPATUHAN WAJIB PAJAK

Sanda, Ditha Aprilia (Unknown)
Siregar, Dina Khairuna (Unknown)
Idayu, Riyanthi (Unknown)



Article Info

Publish Date
09 Sep 2024

Abstract

The Government of Indonesia has passed Law No. 7 in 2021 concerning the Harmonization of Tax Regulations (UU HPP) which contains seven rules for changes and adjustments to tax regulations. One of them is the integration of NIK into NPWP which is the government's effort to increase tax revenue. This study aims to determine the influence of taxpayers' perception of the integration of NIK into NPWP and the socialization of the HPP Law on the compliance of individual taxpayers registered at KPP Pratama Serang Barat. The research method used is a descriptive quantitative method.  The data collection method was carried out by the survey method using a questionnaire. The results of this study show that there is an influence of taxpayers' perception of the integration of NIK into NPWP on the compliance of individual taxpayers and there is an influence of socialization of the HPP Law on the compliance of individual taxpayers. And simultaneously taxpayers' perception of the Integration of NIK into NPWP and the socialization of the HPP Law affect the compliance of individual taxpayers

Copyrights © 2025






Journal Info

Abbrev

jbbe

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...