Analysis of the Application of Single Identity Number in an Effort to Increase Taxpayer Compliance in Carrying Out Tax Obligations

Abstract

This study aims to analyze how the Pratama Kendari Tax Service Office implements the single identity number and to find out whether the application of single identity number improves the taxpayer's compliance in carrying out tax obligations. The data used are primary data obtained through interviews, observations and documentation with the service staff at the Pratama Kendari Tax Service Office. Data analysis techniques are carried out by the process of regularly searching and structuring the data obtained from the results of interviews and documentation by reducing the data, presenting the data and drawing conclusions/verifications. The results of the study showed that the application of the single identity number has been running since the tax day, which is July 14, 2022 and as many as 80% of taxpayers registered with the Kendari Pratama Tax Service Office have validated the ID number into a Taxpayer Identification Number. This shows that the taxpayer has been sufficiently compliant in carrying out its taxation obligations.