EFEKTIVITAS PEMADANAN NIK DAN NPWP UNTUK KEMUDAHAN WAJIB PAJAK DALAM MENJALANKAN KEWAJIBAN PERPAJAKAN (STUDI KASUS PADA KANTOR WILAYAH DJP JATIM I SURABAYA)

Abstract

This study aims to analyse the effectiveness of the application of NIK and NPWP matching in the taxation system at the DGT East Java I Surabaya Regional Office. Combining two tax identities into one is expected to improve the efficiency of tax administration and make it easier for taxpayers to fulfil their tax obligations. This research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The data collected was analysed to evaluate the impact of SIN implementation on taxpayer compliance in carrying out tax obligations. The results showed that the implementation of SIN succeeded in significantly increasing the effectiveness ratio of tax obligation implementation, from 40.19% in 2022 to 100% in 2024. This increase reflects the success of policy implementation in improving taxpayer compliance. In addition, the use of the Coretax system as a supporting platform for NIK and NPWP data matching plays an important role in accelerating and simplifying the tax administration process. Nonetheless, technical challenges and data mismatches still pose barriers for some taxpayers, indicating the need for improved information provision and further guidance. This study suggests further research to explore the impact of SIN implementation on tax compliance, ease of administration, and acceleration of the tax reporting and payment process.