Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers

Pratiwi Pratiwi, Fadhilah Syahrani Elpriyan, Putri Putri, Galuh Tresna Murti

Abstract


In the Indonesian government, there is development that covers various aspects with the aim of realizing development, so the state requires self-assessment to register with the KPP to get NPWP and NPPKP. This research is formulated as follows: understanding of NPWP and NPPKP, sanctions for not registering NPWP, and NPWP as a means of tax administration. Sanctions for not registering NPWP and NPPKP, will result in administrative sanctions of 2% to 48%, in confinement for 6 months to 6 years, including a fine of twice the tax payable and the maximum amount of tax to be paid. As a result, sanctions can increase taxpayers' awareness of the importance of fulfilling their tax obligations.  According to Law Number 28 of 2007 Article 1 No. 6 Taxpayer Identification Number is a number given to taxpayers as a means in tax administration which is used as a personal identification or identity of taxpayers in carrying out their tax rights and obligations. Meanwhile, according to Resmi (2019) the Taxpayer Identification Number (NPWP) is a tool in tax administration that is used as a personal identification or identity of taxpayers.  

Keywords


NPWP, NPPKP.

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DOI: https://doi.org/10.26618/jrp.v6i1.10809

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