Study on the Single Tax Identity Number in Order to Realize Dignified Justice for All Citizens of Indonesia

State Revenue is an important tool for Indonesia to create dignified justice for all Indonesian people but still far from ideal implementation. The main problems in state revenue is data problems. This research will review about single identity number in the taxation sector to create dignified justice for all Indonesian people. Each data owner can still have their own identity number in their respective data, but all the identity numbers of the data owner are linked into a single identity number. It is believed that integrated data linked to a single identity number will make state revenues more optimal. Integrated data will answer the concerns of tax authorities in Indonesia who have always experienced a lack of data to pursue tax targets. Integrated data can be used for both tax extensification and intensification. By link and match concept, tax authorities will be able to map all economic activities of taxpayers which can be used for tax intensification by examining taxpayers' tax reports and extensification by exploring tax potentials that have not been touched so far. The legal politics of the single identity number are complete, starting from the ideal, constitutional, instrumental and implementation levels. However, legal politics at the implementation level still does not show that it "can" be done so that the realization of a single identity number has not yet been realized.