POLICY COMMUNICATION IN THE IMPLEMENTATION OF SINGLE IDENTITY NUMBER (SIN)
DOI:
https://doi.org/10.70489/6358hp72Keywords:
Policy communication, Policy implementation, Single Identity Number, Public administration, Tax governanceAbstract
The implementation of the Single Identity Number (SIN) policy through the integration of the National Identity Number (NIK) with the Taxpayer Identification Number (NPWP) represents a strategic effort by the Indonesian government to reform public administration and strengthen tax governance. Despite its strong regulatory foundation, the implementation of this policy at the local level has not fully achieved its intended outcomes. This study aims to analyze policy communication in the implementation of SIN at the local level, using a case study of the Primary Tax Office (KPP Pratama) Medan Belawan. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observation, and document analysis. The analytical framework is based on Charles O. Jones’ policy implementation model, which emphasizes organization, interpretation, and application. The findings reveal that policy communication has not been implemented optimally due to limited human resources, budget constraints, inconsistent communication practices, and differences in policy interpretation between implementers and target groups. This study highlights that effective, consistent, and well-coordinated policy communication is essential to ensure public understanding and participation in the implementation of SIN.
References
Agu, J. C., Nkwo, F. N., & Eneiga, R. U. (2024). Governance and anti-corruption measures in Nigeria: Strategies for enhancing transparency, accountability and public trust. International Journal of Economics and Public Policy, 8(1), 1–15.
Al Hudib, H., & Cousins, J. B. (2022). Understanding evaluation policy and organizational capacity for evaluation: An interview study. American Journal of Evaluation, 43(2), 234–254.
Capano, G. (2025). Policy implementation and policy instruments: The underdeveloped dimensions of the four “political” American policy process theories. A Western European perspective. European Policy Analysis, 11(2), 230–253.
Corhăneanu, B.-L. (2025). Collaborative governance in smart cities: transparency, public trust, and lessons from Central and Eastern Europe. Law Review, Supliment, 158–200.
Creswell, J. W. (2021). A concise introduction to mixed methods research. SAGE publications.
Dietrich, S., Malerba, D., & Gassmann, F. (2024). Predicting social assistance beneficiaries: On the social welfare damage of data biases. Data & Policy, 6, e3.
Ding, W., & Ge, Y. (2024). Understanding the failure of government debunking communication: Insights from China. Journal of Applied Communication Research, 52(5), 601–621.
Esfandiari, F., Tongat, T., & Meilani, R. (2024). Juridical Analysis of The Regulation of NIK as NPWP in The Taxation System in Indonesia. Audito Comparative Law Journal (ACLJ), 5(2), 117–129.
Forliano, C., Battisti, E., De Bernardi, P., & Kliestik, T. (2025). Mapping the greenwashing research landscape: a theoretical and field analysis. Review of Managerial Science, 19(11), 3407–3456.
Fowler, L. (2023). Strategies for dealing with policy ambiguities. Public Administration, 101(4), 1394–1407.
Griffiths, C. T. (2022). Interagency Communication, Collaboration, and interoperability within police services and between police services and other emergency services. School of Criminology, Simon Fraser University.
Hinsberg, K., Nadesan, M., & Lamanna, A. (2024). Communicative framework development for construction risk governance: An analysis of risk and trust perception for organizational sustainability. Sustainability, 16(13), 5794.
Hollmann, S., Regierer, B., Bechis, J., Tobin, L., & D’Elia, D. (2022). Ten simple rules on how to develop a stakeholder engagement plan. In PLoS Computational Biology (Vol. 18, Issue 10, p. e1010520). Public Library of Science San Francisco, CA USA.
Kamrul Ahsan, A. H. M. (2023). Inter-agency Coordination. In Global Encyclopedia of Public Administration, Public Policy, and Governance (pp. 6887–6891). Springer.
Kovács, B., Morris, J., & Kristensen, A. S. G. (2025). Making Sense of Bureaucratic Information: Conceptualising Bureaucratic Translation. Social Policy and Society, 1–14.
McGovern, R., & Jones, M. D. (2025). The narrative policy framework and institutions. Review of Policy Research, 42(5), 1087–1108.
Morgan, H. (2024). Using triangulation and crystallization to make qualitative studies trustworthy and rigorous. The Qualitative Report, 29(7), 1844–1856.
Ngugi, B. K., Hung, K.-T., & Li, Y. J. (2022). Reducing tax identity theft by identifying vulnerability points in the electronic tax filing process. Information & Computer Security, 30(2), 173–189.
Nur, T. F., & Widodo, A. (2022). Challenges of Using NIK as a Tax Payer Identity. Proceedings, 83(1), 6.
Nurtina, S. (2024). The Polemic Of Public Policy Implementation In Indonesia Under Joko Widodo Government. Peninsulares International Journal of Innovations and Sustainability, 2(1), 610727.
Okunogbe, O., & Santoro, F. (2023). The promise and limitations of information technology for tax mobilization. The World Bank Research Observer, 38(2), 295–324.
Rydzewski, P. (2025). Digital inequality and sustainable development. Problemy Ekorozwoju, 20(1), 96–108.
Sharma, K. M., Jones, P. B., Cumming, J., & Middleton, L. (2024). Key elements and contextual factors that influence successful implementation of large-system transformation initiatives in the New Zealand health system: a realist evaluation. BMC Health Services Research, 24(1), 54.
Souza, J. T. de, & Rossoni, L. (2025). How the congruence between public servants’ schemas and legal legitimacy affects top-down public policy implementation. Frontiers in Sociology, 10, 1505494.
Supangkat, S. H., Firmansyah, H. S., Rizkia, I., & Kinanda, R. (2025). Challenges in implementing Cross-Border digital identity systems for global public infrastructure: A comprehensive analysis. IEEE Access.
Umbet, M., Askarov, D., Rudžionienė, K., Christauskas, Č., & Alikulova, L. (2025). Evaluating the implementation of information technology audit systems within tax administration: a risk governance perspective for enhancing digital fiscal integrity. Journal of Risk and Financial Management, 18(8), 422.
Waskita, G. S., & Ashari, D. R. W. (2025). Taxation and SMEs in emerging markets-case study approach to compliance, growth, and sustainable development. Journal of Economics and Banking ESPAS, 2(1), 1–17.
Weible, C. M. (2023). Theories of the policy process. Taylor & Francis.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
