Implementasi Pemadanan Nomor Induk Kependudukan menjadi Nomor Pajak Wajib Pajak (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

This research aims to examine the implementation of the matching process between the National Identity Number (NIK) and the Taxpayer Identification Number (NPWP) within the tax administration system in Indonesia. Along with the development of information technology and government efforts to increase the efficiency and accuracy of taxation data, the matching of NIK and NPWP is expected to improve tax administration performance, reduce data manipulation practices, and improve the quality of existing data in the tax system. This research uses a qualitative approach with a case study at agencies implementing the matching of NIK and NPWP. Data was collected through interviews, observations, and document analysis related to the implementation of matching policies. The results of the study show that the matching of NIK and NPWP can improve the integration of population and taxation data, but several challenges remain in terms of data quality, public awareness, and technical constraints in the data integration system that need to be addressed to achieve maximum objectives. In conclusion, the matching of NIK and NPWP has great potential to improve a more effective and efficient tax system, but requires better infrastructure and more intensive outreach to be implemented optimally.