The Perception of Identity Card to Tax Identity Number

Widnyaningdias, Ketut Eka and Darmayasa, I Nyoman and Sulastra, I Made Dwi Jendra (2022) The Perception of Identity Card to Tax Identity Number. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644175_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (236kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644175_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Abstract: This study aims to understand the informants' perceptions of the reform NIN to replace TIN as an effort to improve compliance. Data collection was carried out by interviewing six informants who acted as MSMEs and academics. The data collected was tested by triangulation of the data validity then compiled in the interview manuscript. The interview manuscripts were analyzed using an interpretive qualitative approach. The results of the study explain three perceptions of research informants. The first perception is that TIN has not been able to overcome the shadow economy. The second perception is that NIN replaces TIN as an ongoing reform effort to facilitate effective and efficient tax administration. The third perception is that NIN is a substitute for TIN as an effort to improve tax compliance. This research contributes practically to MSME research informants, by simplifying the administration of NIN instead of TIN making it easier to fulfil tax obligations. Contribution to tax authorities, with the use of NIN in lieu of TIN, it makes it easier for tax authorities to collect taxpayer data. The synergy between taxpayers and tax authorities is the foundation of efforts to improve tax compliance. Keywords: Tax Compliance, NIN, TIN, Taxation Reform, Shadow Economy

Actions (login required)

View Item