KEBIJAKAN SATU DATA UNTUK MENINGKATKAN KUALITAS PELAYANAN PUBLIK (STUDI TENTANG INTEGRASI NOMOR INDUK KEPENDUDUKAN DAN NOMOR POKOK WAJIB PAJAK)

The sectoral ego attitude of each agency in sharing data is still a challenge that the government must face. Apart from that, the large number of identity numbers with their own systems adds to the problems surrounding data in Indonesia. In order to support data integration, the government is integrating NIK and NPWP through Undang-Undang Nomor 7 Tahun 2021 concerning Harmonisasi Peraturan Perpajakan Pasal 2 ayat (1a) and Peraturan Menteri Keuangan (PMK) Nomor 136 Tahun 2023 concerning NPWP Bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah. However, data that is centralized and integrated in one system has an impact on data security, because more data can be accessed from one point of vulnerability. Therefore, it is important to ensure that integrated data is properly protected.
The method in this research is qualitative research with an empirical juridical approach. This research uses public policy theory according to William N. Dunn. Analysis through public policy theory allows systematic and comprehensive analysis of the policy-making process to identify problems, formulate and adopt effective solutions, implement policies well, and carry out evaluations to ensure that the NIK and NPWP integration policy can achieve its goals without compromising the security of people's personal data. .
The results of this research explain that the integration of NIK and NPWP takes into account data security from a regulatory and technological perspective. This integration allows combining NIK-based population data and NPWP-based tax data, so that it has implications for increasing the accuracy of both data and can be used in public services, especially tax services. However, the benefits of this integration have not fully touched various other basic services. Thus, it is necessary to expand valid data access for other basic services in addition to increasing the efficiency of tax service administration, as well as updating the information security management system based on the 2022 version of ISO/IEC 27001.