Festi Zulfaturrohmah, Julius Pungky Wasono, Kris Brantas Abiprayu , Dheasey Amboningtyas

INCREASING THE EFFICIENCY OF THE TREASURER'S WORK THROUGH THE MATCHING OF NIK AND NPWP IN THE ENVIRONMENT OF SEMARANG STATE UNIVERSITY

Introduction

Increasing the efficiency of the treasurer's work through the matching of nik and npwp in the environment of semarang state university. Improve treasurer efficiency at Semarang State University by matching NIK & NPWP. Study assesses tax policy compliance & socialization impact on individual tax obligations.

Abstract

The goal of this study is to provide all taxpayers in the Semarang State University region with up-to-date information on the policies of the Directorate General of Taxation (DGT). This will enable them to provide their opinions and justifications for fulfilling their individual tax obligations through matching NIK and NPWP, thereby increasing the treasurer's capacity for activity. This study employs a quantitative technique and survey procedures to conduct descriptive research. Basic information was utilized in the research. The data from this study shows that 200 WPOP employees of Semarang State University completed the questionnaires, which were distributed to them directly beginning on January 2, 2024. There were 200 respondents, according to the information the researchers received after distributing the questionnaire. PLS SEM will be used to process the information. Since distribution was done directly in this study, it is a mix method study using both quantitative and qualitative data. And that is to choose a sample from the population that was obtained, which consists of workers in the Semarang State University Area who range in age from 20 to 50. According to the study's findings, the NIK and NPWP matching from the treasurer's socialization is suitable and complies with the rules.

Review

This study addresses a highly pertinent issue concerning the efficiency of treasurer's work and tax compliance through the matching of NIK and NPWP, particularly within the context of Semarang State University. The stated goal of providing updated information to taxpayers and enabling them to provide opinions and justifications for their tax obligations is relevant, especially in light of recent tax policy shifts in Indonesia. The focus on increasing the treasurer's capacity for activity, ostensibly through improved tax administration processes, positions the research as potentially valuable for public sector organizations and their internal financial management. However, the abstract's overall clarity regarding the specific mechanisms and expected outcomes for "increasing efficiency" could be strengthened. Methodologically, the abstract presents several inconsistencies that require significant clarification. While it states a "quantitative technique and survey procedures" for "descriptive research," it later mentions using PLS SEM to process information, which typically implies inferential or predictive modeling rather than purely descriptive analysis. Furthermore, the declaration that it is a "mix method study using both quantitative and qualitative data" is introduced without explaining how the qualitative component was gathered or analyzed, especially given the emphasis on questionnaires and PLS SEM. The description of data collection is basic, noting 200 completed questionnaires from WPOP employees, but lacks detail on the sampling strategy beyond direct distribution and an age range for the population. A more rigorous explanation of the research design, data collection instruments, and how the "mixed method" approach integrates both data types would be crucial for evaluating the study's validity and reliability. The presented finding—that "the NIK and NPWP matching from the treasurer's socialization is suitable and complies with the rules"—is remarkably brief and appears somewhat disconnected from the ambitious objectives and analytical tools mentioned (PLS SEM). While compliance is important, the abstract fails to elaborate on how this "suitability" directly translates to the stated aim of "increasing the efficiency of the treasurer's work" or how taxpayers' "opinions and justifications" were integrated into this conclusion. To enhance the manuscript's impact, future iterations should clearly articulate how the data analysis (PLS SEM) bridges the gap between the suitability of NIK/NPWP matching and tangible improvements in treasurer efficiency. A more detailed and nuanced presentation of the findings, including specific metrics or qualitative insights regarding efficiency gains and taxpayer feedback, would significantly strengthen the paper.

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