Challenges of Using NIK as a Tax Payer Identity

: From 1 January 2024, the Indonesian government will require all parties administering the administration to use a 16-digit National Identity Number (NIK) and Tax Identiﬁcation Number (NPWP). The purpose of this paper is to gather the challenges and difﬁculties encountered by the Indonesian Government in implementing the system. Given that digital identity has been applied in stages until now, digital e-KTP has been in the trial phase in 58 districts/cities since 2021. The desk research method is used in this study, which is supplemented by qualitative interviews. The ﬁndings of this study are expected to help the government improve the implementation of the single identiﬁcation number based on the theory of equity, certainty, tax compliance, and tax evasion.