The Awareness and Compliance Analysis Taxpayer Identification Number

Jajang Suherman

doi:10.52728/ijtc.v1i2.44

Abstract

This article aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This article also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods. To obtain the data, researchers observe, document studies and interviews to informant, the officers and staff of STIMLOG. Based on the results of the research, NPWP ownership has not been done effectively. Some obstacles encountered, that is for the employees do not remain to think that not always work in STIMLOG, so that ownership of NPWP is less concerned. The recommendations given to solve such problems need to involve the Tax Office, Foundation, STIMLOG, and need to be socialized both to the permanent officer and the permanent employees in order to have a NPWP.

Highlights

Indonesia's high School of Management and Logistics (STIMLOG) is a college founded by Yayasan Pendidikan Bhakti Pos Indonesia
The management of academic and educational personnel in STIMLOG still needs improvement to follow the principles of human resources management conducted by best practices
The current rules of the foundation are largely said to be complete, but in its implementation, it is necessary to set the mechanisms in the STIMLOG

Summary

INTRODUCTION

Indonesia's high School of Management and Logistics (STIMLOG) is a college founded by Yayasan Pendidikan Bhakti Pos Indonesia. SIM LOG has the role of designing, developing, implementing and simultaneously evaluating the activities of Tri Dharma colleges, namely education and teaching, research, and community service. In the implementation, these three important tasks are fully responsible lecturers and students (Civitas Akademika), together with administrative officers. The withholding tax in STIMLOG refers to the self-assessment system, which is a taxwithholding system that authorizes, trusts, responsibilities to taxpayers (WP) to calculate, account, pay for, and report on its tax amounts Be paid. Taxpayer compliance in STIMLOG there are several employees, both academic and educational personnel in carrying out their tax obligations, there are some employees who do not have an NPWP, which is permanent academic personnel and academic personnel not, while the education personnel in large part does not have a NPWP. A permanent and impermanent employee of education and educational personnel who have had a NPWP and who do not have a TAXPAYER year 2017 up to the year 2019, as follows: Table 1 Permanent officer and Inpermanent officer who owns and does not have an NPWP

Amount Has a NPWP

RESULT

CONCLUSION