Analisis Tata Cara Pendaftaran Dan Penghapusan Nomor Pokok Wajib Pajak (Npwp) Orang Pribadi Pada Kantor Pelayanan Pajak (Kpp) Pratama Batam

Abstract

According to law-law number 28 of 2007, called the taxpayer is an individual or entity, including the payment of taxes, cutting taxes, and the tax collectors who have rights and tax obligations in accordance with the provisions of laws- taxation laws. Taxpayer has met the objective and subjective requrements in accordance with the previsions of the legislation in the field of taxation, must register eith the tax office (KPP), whose jurisdiction covers the place of residence or domicile and place of business activities of the taxpayer and the taxpayer is given taxpayer identification number (NPWP). Recidence or domicile according to the actual situation. NPWP is a number given to the taxpayer and tax administration as a tool in use as identification of self or identity of the taxpayer in carrying out the rights and taxation liabilities. Tax office (KPP) Pratama Batam own 28.537 individual taxpayers who have registered as taxpayers in 2014, while by 2015 KPP Pratama Batam has 8.486 individual taxpayers who registered themselves as taxpaters.