Citra Alfa Esi Pabeta, Omega Avriella, Cindi Septiani, Sherlina Mike, Carolus Askikarno Palalangan


The implementation of the Single Identity Number System after the implementation of the new regulation on changing NIK to NPWP in Indonesia will enter a period of a new administrative system which is made easier through a system of using only one identity card that can be used for administrative needs. The Single Identity Number is a system for identifying a person using a NPWP from those who originally used a NIK. The advantage of implementing a Single Identity Number is that it can simplify the administration system in the field of taxation and strengthen it. Source database for government. The purpose of this research is to analyze the estimation of the fulfillment of the Simplified Single Identity Number concept. This is in accordance with the applicable law, namely Law no. 7 of 2021 article 2 paragraph 10 which states the Harmony of the Tax System in Indonesia. A qualitative approach is used as a research method with interview techniques to collect data. The research subjects were people who were randomly selected. The conclusion of this study is a Single Identity Number can meet customer needs and simplify the tax administration system in Indonesia.

Full Text:

Untitled PDF


Arief, T. (2021). Bisnis Indonesia: Suryani Suyanto & Associates. Diambil kembali dari Suryani Suyanto & Associates Web Site:

Dukcapil. (2017). dukcapil: Arti 16 Digit Nomor Induk Kependudukan. Diambil kembali dari dukcapil.kalbarprov website:

Kemendagri: NIK sebagai Single Identity Number Bukan Wacana tapi Amanat UU

Kemenkeu. (2021). UU HPP Memperkuat Sistem Perpajakan untuk APBN yang Lebih Kuat. Diakses melalui

Koran Sindo. (2019). Hidup Kian Repot dengan Banyak Kartu. Diakses melalui /34/hidup-kian-repot-dengan-banyak-kartu

Kurniasih, D., Feryandi, A., Nurmayanti, L., & Usmany, P. D. (2021). Application of Single Identification Number on an Identity Card (E-KTP) in the Era of the Industrial Revolution 4.0. In International Journal of Research and Applied Technology (Vol. 1, Issue 1).

McKerchar, M. (2005). The impact of income tax complexity on practitioners in Australia. Australian Tax Forum, 20(4), 529-554.

Richardson, G. (2006a). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150-169

Sarunan Pengaruh Modernisasi Sistem, W., Sarunan, W. K., Ekonomi dan Bisnis, F., & Akuntansi Universitas Sam Ratulangi Manado, J. (2015). Pengaruh Modernisasi Sistem Administrasif Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Pratama Manado The Effect Of Modernization On Tax Administration System To Obedience Of Individual Tax Payer And Tax Payer In The Primary Tax Office Manado. Jurnal EMBA, 518, 518–526.

Shintia Revina dan Rina Oktaviani E-Government and Tax Administration: Evidence from Indonesia's Single Identity Number Policy. dalam jurnal International Journal of Business and Society, Vol. 21, No. S3, 2020

Sri Lestasi Pujiastuti, pegawai Direktorat Jenderal Pajak, Alasan Nik menjadi Npwp Alasan NIK Sebagai NPWP | Direktorat Jenderal Pajak.


Article Metrics

Abstract view : 606 times
Untitled - 0 times PDF - 547 times


  • There are currently no refbacks.