Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers
| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers |
| 2. | Creator | Author's name, affiliation, country | Pratiwi Pratiwi; Faculty of Economics and Business (FEB) at Telkom University; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Fadhilah Syahrani Elpriyan; Faculty of Economics and Business (FEB) at Telkom University; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Putri Putri; Faculty of Economics and Business (FEB) at Telkom University; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Galuh Tresna Murti; Faculty of Economics and Business (FEB) at Telkom University; Indonesia |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | NPWP, NPPKP. |
| 4. | Description | 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. |
| 5. | Publisher | Organizing agency, location | Universitas Muhammadiyah Makassar |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2023-05-31 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | |
| 10. | Identifier | Uniform Resource Identifier | https://journal.unismuh.ac.id/index.php/jrp-amnesty/article/view/10809 |
| 10. | Identifier | Digital Object Identifier (DOI) | https://doi.org/10.26618/jrp.v6i1.10809 |
| 11. | Source | Title; vol., no. (year) | Amnesty: Jurnal Riset Perpajakan; Vol 6, No 1 (2023): Mei 2023 |
| 12. | Language | English=en | en |
| 13. | Relation | Supp. Files | |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
| 15. | Rights | Copyright and permissions |
Copyright (c) 2023 Amnesty: Jurnal Riset Perpajakan This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. |