Challenges of Using NIK as a Tax Payer Identity

Proceedings

article

Titin Fachriah Nur¹  Arie Widodo¹ 

[1] Vocational Education Program, Universitas Indonesia

关键词: tax identity number;    digital technology;    tax evasion;    tax compliance;   

DOI  :  10.3390/proceedings2022083006

学科分类：社会科学、人文和艺术（综合）

来源: mdpi

【 摘 要 】

From 1 January 2024, the Indonesian government will require all parties administering the administration to use a 16-digit National Identity Number (NIK) and Tax Identification Number (NPWP). The purpose of this paper is to gather the challenges and difficulties encountered by the Indonesian Government in implementing the system. Given that digital identity has been applied in stages until now, digital e-KTP has been in the trial phase in 58 districts/cities since 2021. The desk research method is used in this study, which is supplemented by qualitative interviews. The findings of this study are expected to help the government improve the implementation of the single identification number based on the theory of equity, certainty, tax compliance, and tax evasion.

【 授权许可】

CC BY