PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAPIMPLEMENTASI KONSEP SINGLE IDENTITY NUMBER PADA SISTEM ADMINISTRASI PERPAJAKAN DENGAN PENGINTEGRASIAN NOMOR INDUK KEPENDUDUKAN (NIK) SEBAGAI NOMOR POKOK WAJIB PAJAK (NPWP) (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

One of the problems in Indonesia is the administrative system that is very convoluted. It is characterized by the amount of identity numbers owned by an Indonesian, including the tax administration system. As a tax identity, the Tax Identity Number (NPWP) needs to be owned by the taxpayer. In fact, to register for an NPWP, basically a National Identity Number (NIK) is needed. Therefore, the government ratified the integration of NIK as an NPWP which is regulated in UU No.77/2021 and PMK 112/2022. However, the passage of the law caused various perceptions in the community. Therefore, this study aims to analyze public perceptions regarding the integration of NIK as NPWP, the benefits and obstacles that will be faced, and the efforts made by tax authorities, in socializing the integration of NIK as NPWP. The sampling method used in this study is the Nonprobability Sampling method. The data collection methods used are questionnaires, interviews, and literature studies. The analysis method used is simple linear regression analysis with a significance level of 5% or 0.05 and descriptive. The results showed that the perception of taxpayers towards this integration is positive. This study shows that the perception of ease, benefit, and trust of taxpayers in the government has a positive and significant effect on the perception of taxpayer interest in using NIK as NPWP. Benefits for taxpayers are to make it easier for taxpayers to do their tax obligations. For DGT, it is useful to make it easier for DGT to find data about taxpayers. The obstacle that may be faced by taxpayers is the understanding of the use of NIK as an NPWP. For DGT, it will be increasingly difficult to supervise taxpayers.