IMPLEMENTATION AND THE IMPLICATION OF THE NATIONAL IDENTIFICATION NUMBER (NIK) INTEGRATION INTO THE TAXPAYER IDENTIFICATION NUMBER (NPWP) IN INDONESIA

Abstract

In order to enhance state revenue from the tax sector, the tax intensification and tax extensification strategies has to be implemented by the government. The implementation of the National Identification Number (NIK) integration into the Taxpayer Identification Number (NPWP) to benefit the ease of tax administration, advance tax supervision, public service efficiency, and the data security. Implementation and implication of the National Identification Number into the Taxpayer Identification Number in Indonesia is one of the essential part in Core tax Administration System.