Tinjauan Penerapan Nomor Induk Kependudukan Menjadi Nomor Pokok Wajib Pajak Berdasarkan Asas Kesederhanaan dan Kemanfaatan

TOBING, EVEN GIO LUMBAN (2022) Tinjauan Penerapan Nomor Induk Kependudukan Menjadi Nomor Pokok Wajib Pajak Berdasarkan Asas Kesederhanaan dan Kemanfaatan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Indonesia akan masuk ke dalam suatu era simplifikasi sistem administrasi dengan penggunaan 1 (satu) kartu identitas untuk berbagai keperluan administrasi. Hal ini diawali dengan diterapkannya Nomor Induk Kependudukan menjadi Nomor Pokok Wajib Pajak. Penerapan NIK menjadi NPWP dikenal pula dengan sebutan sistem Single Identity Number. Sistem ini telah diterapkan di banyak negara maju seperti Amerika Serikat, Jepang, Swedia, dsb. Single Identity Number diyakini dapat mempermudah sistem administrasi perpajakan dan membangun suatu database yang kuat bagi pemerintah. Penelitian ini bertujuan untuk melihat estimasi pemenuhan asas kesederhanaan dan kemanfaatan dengan diterapkannya NIK menjadi NPWP untuk Wajib Pajak Orang Pribadi sebagaimana tercantum dalam Undang-Undang Nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Penelitian ini menggunakan metode kuantitatif dan kualitatif. Metode kualitatif dilakukan dengan wawancara bersama fungsional penyuluh pajak ahli pertama Direktorat Jenderal Pajak sedangkan metode kuantitatif dilakukan dengan survei secara online. Hasil penelitian menunjukkan bahwa penerapan NIK menjadi NPWP dapat memenuhi asas kesederhanaan dan kemanfaatan./ Indonesia will enter an era of simplification of the administrative system, with using 1 (one) identity card for various administrative purposes. This begins with the application of the National Identity Number to become the Taxpayer Identification Number. The application of NIK to NPWP is also known as the Single Identity Number system. This system has been implemented in many developed countries such as the United States, Japan, Sweden, etc. Single Identity Number is believed to be able to simplify the tax administration system and build a strong database for the government. This study aims to look at the estimation of the fulfillment of the principles of simplicity and expediency with the application of NIK to become NPWP for Individual Taxpayers as stated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research used quantitative and qualitative methods. The qualitative method was carried out by interviewing the first expert instructor functional at the Directorate General of Taxes while the quantitative method was carried out with an online survey. The results showed that the application of NIK to NPWP could fulfill the principles of simplicity and expediency.

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