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Oct 13, 2025 by magicalceylontours.com 10 views

Analysis of the Application of Self Assessment in Increasing Value Added Tax Receipts (VAT) at the Medan Polonia Primary Tax Service Office (2019-2022)

Introduction

Value Added Tax (VAT) is a crucial source of revenue for governments worldwide, and its effective implementation is essential for maximizing tax receipts. In Indonesia, the Medan Polonia Primary Tax Service Office (KPP Pratama Medan Polonia) plays a significant role in collecting VAT. This study aims to analyze the application of the Self-Assessment system in increasing VAT receipts at the Medan Polonia Primary Tax Service Office from 2019 to 2022.

Research Purpose

The primary objective of this study is to understand how the implementation of the Self-Assessment system can increase VAT receipts in the Medan Polonia Primary Tax Service Office. Additionally, this study aims to explore the supporting and inhibiting factors that influence the application of the Self-Assessment system.

Research Methodology

This study employed a phenomenological approach, which focuses on how researchers interpret the object of research, namely the application of the Self-Assessment System to the acceptance of VAT in the KPP Pratama Medan Polonia. The data collection methods used in this study include interviews, observations, and document analysis.

Research Results

The results of this study showed that the implementation of the Self-Assessment System in KPP Pratama Medan Polonia tends to be less effective in increasing VAT acceptance. Several factors that support the application of self-assessment systems include:

Optimal Socialization

The level of community understanding of the Self-Assessment System is very dependent on the information and education provided by the KPP. Good socialization can increase public awareness about tax obligations. Effective communication is crucial in ensuring that taxpayers understand their tax obligations and the benefits of the Self-Assessment system.

Adequate Human Resources

The existence of competent tax officers and ready to help taxpayers is very important in assisting and guiding them in the tax reporting process. Tax officers with the necessary skills and knowledge can provide taxpayers with the support they need to navigate the tax system.

Taxpayer Awareness

The level of awareness and responsibility of the taxpayer in fulfilling their tax obligations is a key factor in the success of the implementation of this system. Taxpayers who are aware of their tax obligations are more likely to comply with the tax laws and regulations.

However, there are also inhibiting factors that affect the effectiveness of self-assessment systems, namely:

Limitations of Taxpayer's Ability

Some taxpayers have difficulty in operating a tax application system, which can result in errors in reporting. Taxpayers who are not familiar with technology may struggle to use the tax application system, leading to errors and delays in reporting.

Network Quality

Unstable or always busy internet connection can hamper taxpayer access to report their tax on time. A reliable internet connection is essential for taxpayers to access the tax application system and report their tax on time.

Lack of Infrastructure

The lack of infrastructure, such as computers and internet facilities, can hinder the effective implementation of the Self-Assessment system. Tax offices with adequate infrastructure can provide taxpayers with the support they need to navigate the tax system.

Conclusion

The application of the Self-Assessment System at KPP Pratama Medan Polonia has a great potential to increase VAT revenue, but its effectiveness can still be increased. A more comprehensive strategy is needed to support socialization, strengthen the capacity of human resources, and the provision of adequate infrastructure. If the inhibiting factors can be overcome, the revenue of VAT in the future is expected to increase significantly. Through a deep understanding of the application of this system, it is expected to make a positive contribution to state income and public tax awareness.

Recommendations

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

Improve socialization: The KPP should improve socialization efforts to increase public awareness about tax obligations and the benefits of the Self-Assessment system.
Strengthen human resources: The KPP should strengthen the capacity of human resources by providing tax officers with the necessary skills and knowledge to support taxpayers.
Provide adequate infrastructure: The KPP should provide taxpayers with access to reliable internet connections and adequate infrastructure to support the effective implementation of the Self-Assessment system.
Address limitations of taxpayer's ability: The KPP should provide taxpayers with support and guidance to help them navigate the tax application system.
Address network quality issues: The KPP should address network quality issues to ensure that taxpayers have access to reliable internet connections.

By implementing these recommendations, the KPP Pratama Medan Polonia can improve the effectiveness of the Self-Assessment system and increase VAT revenue.
Frequently Asked Questions (FAQs) about the Analysis of the Application of Self Assessment in Increasing Value Added Tax Receipts (VAT) at the Medan Polonia Primary Tax Service Office (2019-2022)

Q: What is the main objective of this study?

A: The main objective of this study is to analyze the application of the Self-Assessment system in increasing VAT receipts at the Medan Polonia Primary Tax Service Office from 2019 to 2022.

Q: What is the Self-Assessment system?

A: The Self-Assessment system is a tax system where taxpayers are responsible for calculating and reporting their own tax liabilities. This system is designed to simplify the tax process and reduce the burden on tax authorities.

Q: What are the supporting factors for the application of the Self-Assessment system?

A: The supporting factors for the application of the Self-Assessment system include optimal socialization, adequate human resources, and taxpayer awareness.

Q: What is optimal socialization?

A: Optimal socialization refers to the effective communication and education provided by the tax authority to taxpayers about their tax obligations and the benefits of the Self-Assessment system.

Q: What is the role of human resources in the Self-Assessment system?

A: Human resources play a crucial role in the Self-Assessment system by providing taxpayers with support and guidance to help them navigate the tax application system.

Q: What is taxpayer awareness?

A: Taxpayer awareness refers to the level of awareness and responsibility of taxpayers in fulfilling their tax obligations. Taxpayers who are aware of their tax obligations are more likely to comply with the tax laws and regulations.

Q: What are the inhibiting factors for the application of the Self-Assessment system?

A: The inhibiting factors for the application of the Self-Assessment system include limitations of taxpayer's ability, network quality issues, and lack of infrastructure.

Q: What are the limitations of taxpayer's ability?

A: The limitations of taxpayer's ability refer to the difficulties that taxpayers may face in operating the tax application system, which can result in errors in reporting.

Q: What are the network quality issues?

A: Network quality issues refer to the unstable or always busy internet connection that can hamper taxpayer access to report their tax on time.

Q: What is the lack of infrastructure?

A: The lack of infrastructure refers to the absence of computers, internet facilities, and other necessary resources that can hinder the effective implementation of the Self-Assessment system.

Q: What are the recommendations for improving the Self-Assessment system?

A: The recommendations for improving the Self-Assessment system include improving socialization, strengthening human resources, providing adequate infrastructure, addressing limitations of taxpayer's ability, and addressing network quality issues.

Q: What is the expected outcome of this study?

A: The expected outcome of this study is to make a positive contribution to state income and public tax awareness by improving the effectiveness of the Self-Assessment system.

Q: Who is the target audience of this study?

A: The target audience of this study includes tax authorities, taxpayers, and policymakers who are interested in understanding the application of the Self-Assessment system in increasing VAT receipts.

Q: What are the implications of this study?

A: The implications of this study are that it can provide insights and recommendations for improving the Self-Assessment system, which can lead to increased VAT receipts and improved tax compliance.