Strategy to Increase Taxpayer Compliance

Oct 13, 2025 by magicalceylontours.com 102 views

Application of Electronic Filing (E-Filing) to Increase Personal Taxpayer Compliance in Submitting Annual Return (SPT) at the West Madan Primary Tax Service Office

Introduction

In recent years, the Indonesian government has implemented various initiatives to improve the efficiency and transparency of the taxation system. One of the key strategies is the adoption of electronic filing (e-Filing) for submitting annual income tax notifications (SPT). E-Filing is a method of submitting SPT online and in real-time through the internet on the official Directorate General of Taxes (DGT) online page or through other electronic SPT services. This article aims to analyze the application of e-Filing in increasing the compliance of individual taxpayers in reporting annual tax returns at the West Madan Pratama Tax Office (KPP).

The Benefits of E-Filing

E-Filing offers numerous benefits, including accelerating the tax reporting process, increasing the level of taxpayer compliance, and reducing the risk of errors and omissions. In the period between 2017 and 2018, the number of individual taxpayers who reported SPT in e-Filing at the West Madan Pratama KPP had succeeded in achieving the set targets. This shows that the application of e-Filing not only accelerates the tax reporting process but also contributes to increasing the level of taxpayer compliance. The percentage of taxpayers who reported the annual SPT showed a significant increase, which can be seen from the e-Filing reporting data.

Constraints in Implementing E-Filing

Although e-Filing offers many benefits, there are several obstacles encountered in its implementation. These obstacles include a lack of taxpayer understanding of how to use an e-Filing system, limited internet access in several regions, as well as technical problems that may occur on the e-Filing platform. KPP Pratama West Medan faces challenges in providing education to taxpayers so that they can understand and use the e-Filing system well. The lack of taxpayer understanding of e-Filing is a significant constraint in its implementation. Taxpayers may not be familiar with the e-Filing system, which can lead to errors and omissions in their tax returns.

Strategy to Increase Taxpayer Compliance

To overcome these obstacles, KPP Pratama West Medan implements various strategies, such as providing socialization and training on e-Filing to taxpayers. In addition, KPP also provides assistance services through call centers and social media to answer questions that might arise from taxpayers. With this approach, it is expected that the awareness and understanding of taxpayers regarding the importance of e-Filing will increase. Providing education and training to taxpayers is crucial in increasing their compliance with e-Filing. By educating taxpayers on how to use the e-Filing system, KPP can reduce the risk of errors and omissions in their tax returns.

The Role of KPP in Encouraging E-Filing

KPP Pratama West Medan plays a crucial role in encouraging taxpayers to report their SPT through e-Filing. The KPP provides various services to taxpayers, including socialization and training on e-Filing, assistance services through call centers and social media, and online support. By providing these services, KPP can increase the awareness and understanding of taxpayers regarding the importance of e-Filing. The KPP's role in encouraging e-Filing is essential in increasing taxpayer compliance. By providing education and assistance to taxpayers, KPP can reduce the risk of errors and omissions in their tax returns.

Conclusion

Overall, the application of e-Filing at the West Madan Pratama KPP has proven effective in increasing the compliance of individual taxpayers in reporting annual tax returns. Although there are obstacles, strategic efforts made by the KPP in providing education and services to taxpayers are very helpful in achieving a better level of compliance. In the future, it is important for the government to continue to encourage the use of e-Filing to be wider, so that the taxation system in Indonesia can run more efficiently and transparently. The adoption of e-Filing is a crucial step in improving the efficiency and transparency of the taxation system in Indonesia.

Recommendations

Based on the findings of this study, the following recommendations are made:

The government should continue to encourage the use of e-Filing to be wider. By increasing the awareness and understanding of taxpayers regarding the importance of e-Filing, the government can reduce the risk of errors and omissions in their tax returns.
The KPP should provide more education and training to taxpayers on how to use the e-Filing system. By educating taxpayers on how to use the e-Filing system, KPP can reduce the risk of errors and omissions in their tax returns.
The government should provide more assistance services to taxpayers through call centers and social media. By providing assistance services to taxpayers, the government can increase the awareness and understanding of taxpayers regarding the importance of e-Filing.

Limitations of the Study

This study has several limitations, including:

The study only focuses on the West Madan Pratama KPP. The study does not generalize the findings to other KPPs in Indonesia.
The study only analyzes the application of e-Filing in increasing taxpayer compliance. The study does not analyze other factors that may affect taxpayer compliance.

Future Research Directions

Future research should focus on the following areas:

Analyzing the impact of e-Filing on taxpayer compliance in other KPPs in Indonesia. By analyzing the impact of e-Filing on taxpayer compliance in other KPPs, researchers can generalize the findings to other KPPs in Indonesia.
Analyzing the factors that affect taxpayer compliance in e-Filing. By analyzing the factors that affect taxpayer compliance in e-Filing, researchers can identify the key factors that contribute to taxpayer compliance.

References

Directorate General of Taxes. (2018). Annual Report 2018.
KPP Pratama West Medan. (2019). Annual Report 2019.
Ministry of Finance. (2020). Taxation System in Indonesia.

Appendix

The appendix includes the following:

List of KPPs in Indonesia. The list includes the names and addresses of KPPs in Indonesia.
List of taxpayers who reported SPT in e-Filing. The list includes the names and addresses of taxpayers who reported SPT in e-Filing.
List of obstacles encountered in implementing e-Filing. The list includes the obstacles encountered in implementing e-Filing.
Frequently Asked Questions (FAQs) about Electronic Filing (E-Filing) in Indonesia

Introduction

Electronic Filing (E-Filing) is a method of submitting annual income tax notifications (SPT) online and in real-time through the internet on the official Directorate General of Taxes (DGT) online page or through other electronic SPT services. In this article, we will answer some frequently asked questions (FAQs) about E-Filing in Indonesia.

Q: What is Electronic Filing (E-Filing)?

A: Electronic Filing (E-Filing) is a method of submitting annual income tax notifications (SPT) online and in real-time through the internet on the official DGT online page or through other electronic SPT services.

Q: What are the benefits of E-Filing?

A: The benefits of E-Filing include accelerating the tax reporting process, increasing the level of taxpayer compliance, and reducing the risk of errors and omissions.

Q: How do I register for E-Filing?

A: To register for E-Filing, you need to visit the official DGT online page and follow the registration process. You will need to provide your tax identification number (NPWP) and other required information.

Q: What are the requirements for E-Filing?

A: The requirements for E-Filing include a tax identification number (NPWP), a valid email address, and a valid bank account number.

Q: Can I use E-Filing if I don't have a computer or internet access?

A: Yes, you can use E-Filing if you don't have a computer or internet access. You can use a public computer or internet access at a local library or other public facility.

Q: How do I submit my SPT through E-Filing?

A: To submit your SPT through E-Filing, you need to log in to your E-Filing account and follow the submission process. You will need to provide your tax identification number (NPWP), your name, and other required information.

Q: Can I edit my SPT after submitting it through E-Filing?

A: Yes, you can edit your SPT after submitting it through E-Filing. However, you need to do so within the specified time frame and follow the instructions provided by the DGT.

Q: What happens if I make a mistake in my SPT?

A: If you make a mistake in your SPT, you need to correct it as soon as possible. You can do so by logging in to your E-Filing account and making the necessary corrections.

Q: Can I use E-Filing if I am a non-resident taxpayer?

A: Yes, you can use E-Filing if you are a non-resident taxpayer. However, you need to follow the specific requirements and procedures for non-resident taxpayers.

Q: How do I contact the DGT for assistance with E-Filing?

A: You can contact the DGT for assistance with E-Filing through their official website, email, or phone number.

Q: What are the penalties for not submitting my SPT through E-Filing?

A: The penalties for not submitting your SPT through E-Filing include fines and interest on the unpaid tax.

Conclusion

In conclusion, E-Filing is a convenient and efficient way to submit your annual income tax notifications (SPT) in Indonesia. By following the requirements and procedures for E-Filing, you can avoid penalties and ensure that your tax returns are accurate and complete.

Additional Resources

For more information about E-Filing in Indonesia, please visit the official DGT website or contact the DGT directly.

References

Directorate General of Taxes. (2018). Annual Report 2018.
KPP Pratama West Medan. (2019). Annual Report 2019.
Ministry of Finance. (2020). Taxation System in Indonesia.

Appendix

The appendix includes the following:

List of E-Filing requirements. The list includes the requirements for E-Filing, including a tax identification number (NPWP), a valid email address, and a valid bank account number.
List of E-Filing procedures. The list includes the procedures for E-Filing, including registration, submission, and correction of SPT.
List of DGT contact information. The list includes the contact information for the DGT, including their official website, email, and phone number.