CHALLENGES OF COORDINATION AND PUBLIC UNDERSTANDING IN IMPLEMENTING NIK AND NPWP INTEGRATION POLICIES

Triyuni SOEMARTONO; Sarida MINARNI; Kurnia Sari DEWI; Roosnelly Wahyuning SETIOTIRIN

doi:10.33068/iccd.v5i1.654

Triyuni SOEMARTONO University of Prof. Dr. Moestopo (Beragama)
Sarida MINARNI University of Prof. Dr. Moestopo (Beragama)
Kurnia Sari DEWI University of Prof. Dr. Moestopo (Beragama)
Roosnelly Wahyuning SETIOTIRIN University of Prof. Dr. Moestopo (Beragama)

DOI: https://doi.org/10.33068/iccd.v5i1.654

Keywords: Integration, Data, Resident Identity, Tax, Implementation, Policy

Abstract

The use of single or integrated population identity data is starting to be commonly used in many countries, including Indonesia. One of the main population identity data in Indonesia that is starting to be integrated with NIK data is taxation data via the Taxpayer Identification Number (NPWP). Currently, the implementation of the policy for integrating NIK data with NPWP has been implemented and will continue until all taxpayers actually use NIK numbers. as a basis for tax obligations. This journal aims to provide an overview of the problems that occur and need to be mitigated in the implementation of the NIK and NPWP Integration Policy currently underway in Indonesia. The results of the research illustrate that even though the implementation of the NIK and NPWP integration policy has gone quite well, there are still main issues that still need to be faced, where these main issues have the same root thread, namely: (1) Challenges of Coordination and Synergy between K/L Sectors; and (2) Risk of Differences in Understanding at Community Level.

Downloads

Download data is not yet available.

References

Rajanish, Dass dan RK Bajaj, 2008, Creation of a national single ID: Challenge & opprotunities for India, Jahmadabbad: Indian isntitute of Management Ahmadabad

Michel Poulain* and Anne Herm, 2013, “Central Population Registers as a Source of Demographic Statistics in Europe”, dalam Population-E, 68 (2), 2013, 183-212

Rehalia, Arvind, dan SVAV Prasad, 2013, National Identification Number, Integration of Pathology Laboratory, Cloud Computing and mHealth, dalam International Journal of Computer Applications (0975 – 8887) Recent Trends in Electronics and Communication (RTEC 2013)

A. Rodríguez-Hoyos, J. Estrada-Jiménez, L. Urquiza-Aguiar, J. Parra-Arnau and J. Forné, "Digital Hyper-Transparency: Leading e-Government Against Privacy," 2018 International Conference on eDemocracy & eGovernment (ICEDEG), 2018, pp. 263-268, doi: 10.1109/ICEDEG.2018.8372369.

Lips, A.M.B., Taylor, J.A. and Organ, J. (2006) Identity Management as Public Innovation: Looking Beyond ID Cards and Authentication systems. In: Bekkers, V.J.J.M., van Duivenboden

Beynon-Davies, Paul, "Personal Identification in the Information Age: The Case of the National Identity Card in the UK" (2005). ECIS 2005 Proceedings. Paper 27.

Zudan Arif Fakruloh, 2021 Pemanfaatan Teknologi dalam Layanan Kependudukan, Ditjen Kependudukan dan Pencatatan Sipil Kemendagri.

Tobing, E. G. L., & kusmono, K. (2022). Modernisasi Administrasi Perpajakan: NIK Menjadi NPWP . JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 183–193. https://doi.org/10.31092/jpi.v6i2.1674

Ardin, G. (2022). Estimasi Dampak Fiskal Penggunaan NIK Sebagai NPWP: Sebuah Studi Empiris. Jurnal Pajak Dan Keuangan Negara (PKN), 4(1S), 333–342. https://doi.org/10.31092/jpkn.v4i1S.1908

Charles O Jones (1994) Pengantar Kebijakan Publik. Rajagrafindo Persada, Jakarta.

UU Nomor 24 Tahun 2013 tentang Perubahan Atas UU No. 23 Tahun 2006 tentang Administrasi Kependudukan

UU Nomor 7 Tahun 2021 tentang Hamornisasi Peraturan Perpajakan

PP Nomor 50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan

Peraturan Presiden Nomor 83 Tahun 2021 Pencantuman dan Pemanfaatan Nomor Induk Kependudukan danatau Nomor Pokok Wajib Pajak dalam Pelayanan Publik [14]

Permendagri Nomor 102 Tahun 2019 Tentang Pemberian Hak Akses dan Pemanfaatan Data Kependudukan.

Peraturan Menteri Keuangan Nomor 112 tahun 2022 tentang Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah

Hogwood, Brian W, and Lewis A. Gunn., 1998. Policy Analysis For The Real Word. Oxford University Press,

Winter, Soren C, (2004). Implementation Perspectives: Statue and Reconsideration. Dalam Peters, B Guy, and Pierre, Jon, 2003. Handbook of Public Administration. London: Sage Publications Ltd.

Covey, Stephen. 2004. The 7 Habits of Highly Effective People (Cetakan Ke-15). Jakarta: Binarupa Aksara

Horton, Paul B dan Chester L. Hunt. 1993. Sosiologi, Jakarta: Penerbit Erlangga. Damsar. 2015.