COMMUNICATION OF THE SINGLE IDENTITY NUMBER (SIN) POLICY BY THE MEDAN BELAWAN PRIMARY TAX OFFICE

Abstract

In Indonesia, the integration of population and tax data has become a
strategic policy to enhance public administration and compliance. The Single
Identity Number (SIN) program, which aligns the Nomor Induk Kependudukan
(NIK) with the Nomor Pokok Wajib Pajak (NPWP), was implemented to streamline
taxpayer management and improve the efficiency of tax services. This study aims
to analyze the effectiveness of SIN policy communication at KPP Pratama Medan
Belawan, focusing on organizational readiness, message interpretation, and
operational application. A qualitative approach was employed, involving
interviews with tax officers and taxpayers, document analysis, and observation.
The findings indicate that while internal staff understanding is well-established,
outreach to taxpayers remains inconsistent, and comprehension of the policy is
uneven. About 71.59% of taxpayers have validated their NIK-NPWP integration,
but practical utilization in administrative processes is still limited. The study
concludes that proactive, continuous, and targeted communication strategies are
crucial to enhance adoption and taxpayer compliance.