Analisis Ekstensifikasi Pajak Atas Kebijakan Nik Menjadi NPWP Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022
DOI:
https://doi.org/10.31334/jiap.v3i6.3475Abstract
Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.References
Buku dan Artikel
Harjo, D. (2109). PERPAJAKAN INDONESIA EDISI 2 (Supriyadi (ed.); 2nd ed.). Penerbit Mitra Wacana Media.
Dewi, L., & Niswah, F. (2016). UPAYA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA DALAM MENINGKATKAN PAJAK FINAL PADA UMKM DI KABUPATEN SIDOARJO. Volume 01N, 15. https://ejournal.unesa.ac.id/index.php/publika/article/view/13920/12707
Mardiasmo. (2019). PERPAJAKAN EDISI 2019 (D. Arum (Ed.); Edisi 2019). Penerbit Andi.
Susyanti, J., & Dahlan, A. (2020). PERPAJAKAN Untuk Akademisi dan Pelaku Usaha. Empatdua Media, Kelompok Intrans Publishing, Wisma Kalimetro.
Website
Fata, R. (2022). Integrasi NIK Menjadi NPWP, Potensi apa bagi DJKN ?? KEMENTERIAN KEUANGAN REPUBLIK INDONESIA. https://www.djkn.kemenkeu.go.id/kanwil-aceh/baca-artikel/15486/Integrasi-NIK-Menjadi-NPWP-Potensi-apa-bagi-DJKN.html
Hidayat, K. (2022). Integrasi NIK Jadi NPWP, Ditjen Pajak Akan Surati Kementerian Hingga Perbankan. Kontan.Co.Id.
Wulan Dari, K. (2020). Pengetahuan Umum Perpajakan. Pajakku. https://www.pajakku.com/read/5dae9cb04c6a88754c088066/Pengetahuan-Umum-Perpajakan
Peraturan Perundang-Undangan
PASAL 1 POINT 12 UU NO. 24 TAHUN 2013 TENTANG PERUBAHAN ATAS UU NO. 23 TAHUN 2006 TENTANG ADMINISTRASI KEPENDUDUKAN. (n.d.).
SURAT EDARAN DIREKTORAT JENDERAL PAJAK NOMOR: SE-51/PJ/2013 TENTANG TENTANG PETUNJUK PELAKSANAAN
PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-35/PJ/2013 TENTANG TATA CARA EKSTENSIFIKASI. (n.d.).
UNDANG-UNDANG NOMOR 16 TAHUN 2009 TENTANG PERUBAHAN KEEMPAT ATAS UNDANG-UNDANG NOMOR 6 TAHUN 1983 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN PADA PASAL 1 AYAT 1. (n.d.).
UNDANG UNDANG NOMOR 28 TAHUN 2007 PASAL 1 AYAT (6) TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN. (n.d.).
UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (KUP). (n.d.).
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
