ANALISIS STRATEGI PEMADANAN NIK MENJADI NPWP DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT 2023

Azwar Khamid, Supriyono Supriyono

Abstract


Through the Integration of NIK into NPWP policy, the Directorate General of Taxes has made a new breakthrough that will implement a Single Identification Number (SIN) between NIK and NPWP. The purpose of this research is to analyse the strategy of matching NIK to NPWP in order to increase individual taxpayer compliance at the West Bekasi Primary Tax Service Office in 2023. This research method uses a qualitative descriptive method. This research uses the theory of Azhari Aziz Samudra (Barlian, Rossya and Rulandari, 2021). The results of this study showed that the West Bekasi Primary Tax Office Strategy for the existence of the NIK to NPWP Policy has been able to increase the number and compliance of taxpayers through various media, as well as the characteristics of friendly and professional extension services. But there are still obstacles that affect the NIK to NPWP Matching strategy so that the matching process has not been fully achieved. Some strategies carried out on this policy are to improve the education process through socialisation and counseling by always utilising technological advances and various existing social media so that information about the NIK to NPWP policy can be disseminated evenly.

Through the Integration of NIK into NPWP policy, the Directorate General of Taxes has made a new breakthrough that will implement a Single Identification Number (SIN) between NIK and NPWP. The purpose of this research is to analyse the strategy of matching NIK to NPWP in order to increase individual taxpayer compliance at the West Bekasi Primary Tax Service Office in 2023. This research method uses a qualitative descriptive method. This research uses the theory of Azhari Aziz Samudra (Barlian, Rossya and Rulandari, 2021). The results of this study showed that the West Bekasi Primary Tax Office Strategy for the existence of the NIK to NPWP Policy has been able to increase the number and compliance of taxpayers through various media, as well as the characteristics of friendly and professional extension services. But there are still obstacles that affect the NIK to NPWP Matching strategy so that the matching process has not been fully achieved. Some strategies carried out on this policy are to improve the education process through socialisation and counseling by always utilising technological advances and various existing social media so that information about the NIK to NPWP policy can be disseminated evenly.


Full Text:

PDF

References


Buku

Azhari Aziz Samudra., M.Si. 2015. PERPAJAKAN DI INDONESIA. Keuangan, Pajak,dan Retribusi Daerah. Jakarta: PT. Rajawali Gravindo

Banga, W. 2018. Kajian Administrasi Publik Kontemporer. Yogyakarta:Gava Media. Congge, U. 2017. Ilmu Administrasi Negara. Bandung: Pustaka Belajar

Harjo, D. 2019. Perpajakan Indonesia. Jakarta: Mitra Wacana Media.

J. Salusu. 2006. Pengambilan Keputusan Strategik Untuk Organisasi Publik dan Organisasi Non Profit.

Liberti, P. 2014. Administrasi Perpajakan. Erlangga.

Maksudi, B. 2017. Dasar-Dasar Administrasi Publik dari Klasik ke Kontemporer. Depok: Rajawali Pers.

Mardiasmo. 2019. Perpajakan – Edisi Revisi 2018. Yogyakarta: C.V Andi Offset. Muhammad. 2019. Pengantar Ilmu Administrasi Negara (R. Kurniawan, B.Rahman, & H. Iskandar (eds.); 1st ed.). Unimal PRESS

Pandiangan, L. 2014. Administrasi perpajakan. Bandung: Erlangga.

Rahayu, S. 2017. Perpajakan (Konsep dan Aspek Formal). Bandung:Rekayasa Sains

Rahim, A dan Radjab, E. 2017. Manajemen Strategi. Makasar: Lembaga Perpustakaan dan Penerbitan Universitas Muhammadiyah Makassar

Rivai, A dan Prawinegoro, D. 2015. Manajemen Strategis. Jakarta: Mitra Wacana Media. Siagian, Sondang P. 2019. Manajemen Sumber Daya Manusia, Jakarta: Bumi Aksara.

Sugiyono. 2015. Metode Penelitian Kombinasi (Mix Methods). Bandung:Alfabeta.

Sugiyono. 2017. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, Dan R&D.Bandung: Alfabeta.

Syafiie, Kencana, I dan Welasari. 2015. Ilmu Administrasi. Yogyakarta:Putaka Pelajar.

Jurnal

Arisman, A., Kurnianingsih, R., & Endarwati, E. (2023). PELATIHAN SINKRONISASI NIK DAN NPWP UNTUK MEMUDAHKAN ADMINISTRASI PAJAK. Suluh Abdi, 5(2), 108- 113.

Bachmid, F. R. R., & Agustianto, J. P. (2023). Analisis Ekstensifikasi PajakAtas Kebijakan Nik Menjadi NPWP Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022. Jurnal Ilmu Administrasi Publik, 3(6), 709-717.

Chelsya, C., & Verawati, V. (2023). Persepsi Mahasiswa Terhadap Peraturan Pemadanan Nik Menjadi Npwp Dan Dampaknya TerhadapPeningkatan Kepatuhan Pajak. Jurnal Ilmiah Akuntansi Peradaban, 9(1).

Sari, D. P., Purwanto, M., Esa, A. O., & Kristina, N. (2023). Harmonisasi Identitas Pribadi dan Pajak Melalui Pemadanan NIK dan NPWP dalam Pendampingan SPT Tahunan WPOP. Welfare: Jurnal Pengabdian Masyarakat, 1(4), 570-574.

SOEMARTONO, T., MINARNI, S., DEWI, K. S., & SETIOTIRIN, R. W.(2023,

November). Challenges Of Coordination And Public Understanding In Implementing Nik And Npwp Integration Policies. InICCD (Vol. 5, No. 1, pp. 724-736).

Tobing, E. G. L. (2022). Modernisasi Administrasi Perpajakan: NIK MenjadiNPWP. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(2), 183- 193.

Undang-undang

Undang-Undang No. 24 Tahun 2013 tentang Perubahan atas Undang-Undang No. 23 Tahun 2006 tentang Administrasi Kependudukan

Pasal 2 ayat (1a) Undang – Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan

PMK Nomor 112/PMK.03/2022 tentang NPWP Bagi Orang Pribadi,WP Badan dan WP Instansi Pemerintah, secara resmi dimulai integrasi NIK sebagai NPWP.

Peraturan Direktur Jenderal Pajak No. PER-04/PJ/2020 tentang Tata Cara Pendaftaran dan Pemberian NPWP Secara Elektronik

Peraturan Presiden No. 83 Tahun 2021 tentang Penyelenggaraan Satu Data Indonesia

Keputusan Direktur Jenderal Pajak No. KEP-03/PJ/2022 tentang Pemanfaatan Data Kependudukan untuk Pemadanan Data

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).

PengetahuanUmumPerpajakan.Pajakku.https://www.pajakku.com/read/5dae9cb04c6a8 8754c08 8066/Pengeta huan-Umum-Perpajakan




DOI: https://doi.org/10.31334/jiap.v5i1.4535

DOI (PDF): https://doi.org/10.31334/jiap.v5i1.4535.g2302

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Jurnal Ilmu Administrasi Publik

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.