International Journal of Pertapsi
Vol. 3 No. 2 (2025): August 2025

Reforming Taxpayer Identification: A Literature Study on the NIK-NPWP Synchronization Framework in Indonesia

Tofan, Ali (Unknown)



Article Info

Publish Date
27 Jan 2026

Abstract

This study investigates the integration of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP) in Indonesia's tax administration system. The research examines its impact on taxpayer compliance, administrative efficiency, and data accuracy. Results indicate that the synchronization of NIK and NPWP significantly enhances compliance by addressing information asymmetry, improving data reliability, and simplifying administrative processes. However, challenges such as data mismatches, limited technological infrastructure, and low public awareness persist, hindering the full potential of this initiative. The study underscores the importance of adopting advanced technologies like blockchain and implementing targeted educational programs and policy interventions to overcome these barriers. This integration is identified as a pivotal step in fostering a transparent and efficient tax ecosystem in Indonesia. The findings contribute to the discourse on tax system modernization and offer actionable insights for enhancing governance and compliance in emerging economies.

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Journal Info

Abbrev

pertapsi

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Pertapsi-Indonesia. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary ...