Penerapan Validasi (Pemadanan) NIK Menjadi NPWP Menuju Single Identification Number (SIN) (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

Taxes have a very important role in the life of the state, especially to finance all needs including the implementation of development. As the largest source of state revenue, of course, taxes need a more modern system to facilitate taxpayers in tax administration matters. The Directorate General of Taxes (DGT) under the auspices of the Ministry of Finance has and will continue to carry out tax reforms that include tax administration. Tax reform in the field of tax administration is realized by the government through the modernization of the administrative system by implementing the Single Identification Number (SIN). This research aims to find out what are the inhibiting and supporting factors for the application of validation of Demography Identification Number (NIK) into Tax Payers Identification Number (NPWP) at low tax office of Medan Polonia, to find out how the application of validation of Demography Identification Number (NIK) into Taxpayers Identification Number (NPWP) at low tax office of Medan Polonia, to find out public responses about the procurement of Single Identification Number (SIN) at low tax office of Medan Polonia. This research uses a descriptive method that aims to investigate the state, condition, or other things that have been mentioned, with the results presented in the form of a research report. The method was chosen because it was considered very suitable, so that the author could describe various sources of data and information, both from the opinions of experts as well as the results of observations and interviews, which became data that helped in this study. The results of this study indicate that the obstacles at low tax office of Medan Polonia are the security guarantee of taxpayer community data and the availability and awareness of taxpayers, the role of low tax office of Medan Polonia in the integration of Demography Identification Number (NIK) into Taxpayers Identification Number (NPWP) by conducting socialization by low tax office employees, installing banners in strategic places and also posting on social media and the enthusiasm of taxpayers is very large, seen in the last tax return (SPT) reporting and from the data of taxpayers who have validated Demography Identification Number (NIK) into Taxpayers Identification Number (NPWP) from the total taxpayers is now 68.6%.