Legal Implications of Using National Identity Number (Nomor Induk Kependudukan - NIK) as Taxpayer ID (Nomor Pokok Wajib Pajak - NPWP) in the Indonesian Tax System
Yustinus Lambang Setyo Putro, Rio Christiawan
2023
Abstract
Starting from January 1, 2024, Indonesian residents must use their National Identity Number (Nomor Induk Kependudukan - NIK) for tax-related transactions instead of their Taxpayer Identification Number (Nomor Pokok Wajib Pajak - NPWP). This new regulation is due to the ongoing data integration process between NIK and NPWP. The Minister of Finance Regulation has outlined this rule for individual taxpayers, and the Director General of Taxes (DGT) has confirmed it. This paper aims to explore the legal implications of the implementation, focusing on the responsibilities of residents, and the government's objectives in implementing NIK as an NPWP.
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in Harvard Style
Lambang Setyo Putro Y. and Christiawan R. (2023). Legal Implications of Using National Identity Number (Nomor Induk Kependudukan - NIK) as Taxpayer ID (Nomor Pokok Wajib Pajak - NPWP) in the Indonesian Tax System. In Proceedings of the 4th International Seminar and Call for Paper - Volume 1: ISCP UTA '45 JAKARTA; ISBN 978-989-758-691-0, SciTePress, pages 517-521. DOI: 10.5220/0012583300003821
in Bibtex Style
@conference{iscp uta '45 jakarta23,
author={Yustinus Lambang Setyo Putro and Rio Christiawan},
title={Legal Implications of Using National Identity Number (Nomor Induk Kependudukan - NIK) as Taxpayer ID (Nomor Pokok Wajib Pajak - NPWP) in the Indonesian Tax System},
booktitle={Proceedings of the 4th International Seminar and Call for Paper - Volume 1: ISCP UTA '45 JAKARTA},
year={2023},
pages={517-521},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012583300003821},
isbn={978-989-758-691-0},
}
in EndNote Style
TY - CONF
JO - Proceedings of the 4th International Seminar and Call for Paper - Volume 1: ISCP UTA '45 JAKARTA
TI - Legal Implications of Using National Identity Number (Nomor Induk Kependudukan - NIK) as Taxpayer ID (Nomor Pokok Wajib Pajak - NPWP) in the Indonesian Tax System
SN - 978-989-758-691-0
AU - Lambang Setyo Putro Y.
AU - Christiawan R.
PY - 2023
SP - 517
EP - 521
DO - 10.5220/0012583300003821
PB - SciTePress