Personal Taxpayer Behavior Towards The Use Of E-filing And E-form In The Delivery Of SPT With A Phenomenological Approach

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Personal Taxpayer Behavior Towards the Use of E-Filing and E-Form in the Delivery of SPT: A Phenomenological Approach

Introduction

The COVID-19 pandemic has accelerated the adoption of digital technologies in various sectors, including taxation. In Indonesia, the use of e-filing and e-form has become a practical solution for taxpayers to report their annual notification letter (SPT). However, despite the convenience offered by digital technology, many taxpayers still choose to queue at the Tax Service Office to report SPT manually. This phenomenon is interesting to study, and this research aims to identify the behavior of taxpayers on the use of e-filing and e-form in the annual tax returns process.

Background

The use of e-filing and e-form has been promoted by the Directorate General of Taxes (DGT) as a convenient and efficient way for taxpayers to report their tax returns. In 2021, the Annual Tax Return Report for individual taxpayers in the Regional Office of the DGT of North Sumatra I increased by 16.13% compared to the previous year. However, despite this increase, many taxpayers still prefer to report their tax returns manually. This phenomenon is not unique to Indonesia, as many countries have reported similar trends.

Methodology

This study uses a qualitative approach with a naturalistic model, focusing on the deep phenomenological approach. A total of 12 individual taxpayers participated in the study, who were selected through the sampling technique of criteria. Data collection was carried out through observation, in-depth interviews, and literature studies. The data collected was analyzed using phenomenological data analysis techniques according to Creswell, supported by NVIVO 11 Plus software, through analytical steps such as data input, coding, exploration, visualization, and presentation.

Results

The results of the study showed that e-Filing and e-form information systems are often faced with the complexity of the procedure and various features in filling out data on the Annual SPT report. This has the potential to create lazy behavior in taxpayers in delivering their tax returns. The complexity faced is generally caused by a lack of knowledge about the use of e-Filing and e-form systems. In addition, the lack of socialization carried out by the DGT to individual taxpayers also contributes to the low understanding. However, taxpayers still report their tax returns in order to avoid tax sanctions.

Discussion

The analysis of the behavior of this taxpayer provides important insights for the tax authority in designing a more effective socialization and training program. By increasing the understanding and comfort of taxpayers in using e-filing and e-form, it is hoped that they can transition from manual reporting to digital reporting more easily. This will not only facilitate the tax reporting process but also increases overall tax compliance.

Conclusion

The study highlights the importance of developing and simplifying tax information systems, as well as providing clear information and better accessibility so that taxpayers can take advantage of the conveniences offered by digital technology. Creating a better understanding will encourage more taxpayers to use e-filing and e-form, which in turn will contribute to increasing state revenue from the tax sector.

Recommendations

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

  1. Develop and simplify tax information systems: The DGT should develop and simplify tax information systems to make it easier for taxpayers to use e-filing and e-form.
  2. Provide clear information and better accessibility: The DGT should provide clear information and better accessibility to taxpayers to help them understand the use of e-filing and e-form.
  3. Design a more effective socialization and training program: The DGT should design a more effective socialization and training program to increase the understanding and comfort of taxpayers in using e-filing and e-form.
  4. Increase the use of digital technology: The DGT should increase the use of digital technology to facilitate the tax reporting process and increase overall tax compliance.

Limitations

This study has several limitations, including:

  1. Small sample size: The study only involved 12 individual taxpayers, which may not be representative of the larger population.
  2. Limited data collection methods: The study only used observation, in-depth interviews, and literature studies as data collection methods, which may not provide a comprehensive understanding of the phenomenon.
  3. Limited generalizability: The study was conducted in a specific region and may not be generalizable to other regions or countries.

Future Research Directions

Future research should focus on:

  1. Investigating the impact of digital technology on tax compliance: Future research should investigate the impact of digital technology on tax compliance and how it can be used to increase tax revenue.
  2. Developing a more effective socialization and training program: Future research should develop a more effective socialization and training program to increase the understanding and comfort of taxpayers in using e-filing and e-form.
  3. Investigating the role of tax authorities in promoting digital technology: Future research should investigate the role of tax authorities in promoting digital technology and how it can be used to increase tax compliance.

Conclusion

In conclusion, this study highlights the importance of developing and simplifying tax information systems, as well as providing clear information and better accessibility so that taxpayers can take advantage of the conveniences offered by digital technology. Creating a better understanding will encourage more taxpayers to use e-filing and e-form, which in turn will contribute to increasing state revenue from the tax sector.
Q&A: Personal Taxpayer Behavior Towards the Use of E-Filing and E-Form in the Delivery of SPT

Q: What is the main objective of this study?

A: The main objective of this study is to identify the behavior of taxpayers on the use of e-filing and e-form in the annual tax returns process.

Q: What is the significance of this study?

A: This study is significant because it highlights the importance of developing and simplifying tax information systems, as well as providing clear information and better accessibility so that taxpayers can take advantage of the conveniences offered by digital technology.

Q: What are the limitations of this study?

A: The study has several limitations, including a small sample size, limited data collection methods, and limited generalizability.

Q: What are the recommendations of this study?

A: The study recommends that the Directorate General of Taxes (DGT) should develop and simplify tax information systems, provide clear information and better accessibility, design a more effective socialization and training program, and increase the use of digital technology.

Q: What are the future research directions of this study?

A: The study suggests that future research should focus on investigating the impact of digital technology on tax compliance, developing a more effective socialization and training program, and investigating the role of tax authorities in promoting digital technology.

Q: What are the implications of this study for tax authorities?

A: The study implies that tax authorities should focus on developing and simplifying tax information systems, providing clear information and better accessibility, and designing a more effective socialization and training program to increase the understanding and comfort of taxpayers in using e-filing and e-form.

Q: What are the implications of this study for taxpayers?

A: The study implies that taxpayers should take advantage of the conveniences offered by digital technology and use e-filing and e-form to report their tax returns.

Q: What are the implications of this study for the economy?

A: The study implies that the use of e-filing and e-form can increase tax compliance and contribute to increasing state revenue from the tax sector.

Q: What are the implications of this study for the future of taxation?

A: The study implies that the use of digital technology will continue to play a significant role in the future of taxation and that tax authorities should focus on developing and simplifying tax information systems to take advantage of the conveniences offered by digital technology.

Q: What are the implications of this study for the role of tax authorities in promoting digital technology?

A: The study implies that tax authorities should play a more active role in promoting digital technology and providing support to taxpayers in using e-filing and e-form.

Q: What are the implications of this study for the role of taxpayers in using digital technology?

A: The study implies that taxpayers should take a more active role in using digital technology and reporting their tax returns using e-filing and e-form.

Q: What are the implications of this study for the future of tax compliance?

A: The study implies that the use of digital technology will continue to play a significant role in the future of tax compliance and that tax authorities should focus on developing and simplifying tax information systems to increase tax compliance.

Q: What are the implications of this study for the future of tax revenue?

A: The study implies that the use of digital technology will continue to play a significant role in the future of tax revenue and that tax authorities should focus on developing and simplifying tax information systems to increase tax revenue.