| dc.description.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. | en_US |
