The Impact Of The Implementation Of The E-Filing And E-billing Systems On The Compliance Of Individual Taxpayers In Reporting Annual Tax Returns And Payment Of Tax Tax Returns. Case Study At The Medan Polonia Primary Tax Service Office.

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The Impact of the Implementation of the E-Filing and E-Billing Systems on Personal Taxpayer Compliance in Reporting Annual Tax Returns and Payment of Taxes at KPP Pratama Medan Polonia

Introduction

The submission of Annual Return (SPT) is a crucial obligation that must be fulfilled by every Taxpayer (WP) of individuals and entities to the Primary Tax Service Office (KPP). With the rapid development of technology, the delivery of SPT can now be done manually using paper or through the use of e-Filing and e-billing systems. This e-Filing and e-billing system is a method of reporting SPT that utilizes internet facilities directly without requiring meetings with other parties and without costs, thereby providing convenience for WP to submit reports to the Directorate General of Taxes (DGT) more effectively, efficiently, and economically.

The Benefits of E-Filing and E-Billing Systems

The application of the e-filing and e-billing systems is expected to increase WP compliance in reporting SPT on time in accordance with applicable regulations. The main advantage of this system is flexibility, where WP can send SPT from anywhere and anytime, as well as receiving SPT transaction notifications in real-time. In addition, the use of this system can also reduce operational costs that are generally incurred for the tax reporting process. The e-Filing and e-billing system is designed to provide a convenient and efficient way for WP to submit their SPT, thereby reducing the burden of manual reporting and increasing compliance.

Methodology

This study uses descriptive and comparative analysis methods. Descriptive methods are used to collect, clarify, and analyze data from taxpayers who submit SPT reports at KPP Pratama Medan Polonia. Meanwhile, the comparative method is used to compare the level of compliance between taxpayers who use manual methods with those who use the e-filing system. The study aims to examine the effectiveness of the e-filing and e-billing systems in increasing taxpayer compliance and to identify any obstacles that may hinder the use of this system.

Results

The results of the study showed that the e-filing system was effective in increasing taxpayer compliance. Most WPs that use this system report their SPT on time. However, there is an important record that although the e-filing system increases compliance, there are still obstacles in the form of costs charged to taxpayers in the process of using the system. This can reduce the desire of WP to continue to use the e-Filing system, especially for those who feel burdened by these costs.

Discussion

The study highlights the importance of the e-filing and e-billing systems in increasing taxpayer compliance. The system provides a convenient and efficient way for WP to submit their SPT, thereby reducing the burden of manual reporting and increasing compliance. However, the study also identifies the need for further evaluation and improvement to overcome cost constraints. The costs charged to taxpayers in the process of using the system can be a significant obstacle to the use of the e-Filing system, especially for those who feel burdened by these costs.

Conclusion

In conclusion, although e-filing and e-billing have shown effectiveness in improving tax compliance, further evaluation and improvement is needed to overcome cost constraints. Innovations in taxation must continue in order to provide maximum benefits for taxpayers, so that the purpose of increasing tax compliance can be achieved optimally. Given the importance of the role of taxes for state development, full support from the government in the modernization of the taxation system is very crucial.

Recommendations

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

  1. The government should provide full support for the modernization of the taxation system, including the e-filing and e-billing systems.
  2. The costs charged to taxpayers in the process of using the e-Filing system should be reviewed and reduced to make the system more accessible and affordable for all taxpayers.
  3. The government should continue to innovate and improve the taxation system to provide maximum benefits for taxpayers and to achieve the purpose of increasing tax compliance.

Limitations of the Study

This study has several limitations, including:

  1. The study only examined the effectiveness of the e-filing and e-billing systems in increasing taxpayer compliance at KPP Pratama Medan Polonia.
  2. The study did not examine the impact of the e-filing and e-billing systems on taxpayer compliance in other regions.
  3. The study did not examine the impact of the e-filing and e-billing systems on taxpayer compliance in different industries.

Future Research Directions

Future research should focus on examining the impact of the e-filing and e-billing systems on taxpayer compliance in other regions and industries. Additionally, research should focus on examining the impact of the e-filing and e-billing systems on taxpayer compliance in different economic conditions.
Frequently Asked Questions (FAQs) about the Impact of E-Filing and E-Billing Systems on Personal Taxpayer Compliance

Q: What is the e-Filing and e-Billing system?

A: The e-Filing and e-Billing system is a method of reporting SPT that utilizes internet facilities directly without requiring meetings with other parties and without costs. This system provides a convenient and efficient way for taxpayers to submit their SPT.

Q: What are the benefits of using the e-Filing and e-Billing system?

A: The e-Filing and e-Billing system provides several benefits, including flexibility, convenience, and cost savings. Taxpayers can send SPT from anywhere and anytime, and receive SPT transaction notifications in real-time.

Q: How does the e-Filing and e-Billing system increase taxpayer compliance?

A: The e-Filing and e-Billing system increases taxpayer compliance by providing a convenient and efficient way for taxpayers to submit their SPT. This system reduces the burden of manual reporting and increases compliance.

Q: What are the obstacles to using the e-Filing and e-Billing system?

A: The main obstacle to using the e-Filing and e-Billing system is the cost charged to taxpayers in the process of using the system. This can reduce the desire of taxpayers to continue to use the e-Filing system.

Q: How can the government support the modernization of the taxation system?

A: The government can support the modernization of the taxation system by providing full support for the e-Filing and e-Billing systems. This includes reducing costs and making the system more accessible and affordable for all taxpayers.

Q: What are the recommendations for improving the e-Filing and e-Billing system?

A: The recommendations for improving the e-Filing and e-Billing system include reducing costs, making the system more accessible and affordable for all taxpayers, and continuing to innovate and improve the taxation system.

Q: What are the limitations of this study?

A: The limitations of this study include the fact that it only examined the effectiveness of the e-Filing and e-Billing systems in increasing taxpayer compliance at KPP Pratama Medan Polonia. Additionally, the study did not examine the impact of the e-Filing and e-Billing systems on taxpayer compliance in other regions or industries.

Q: What are the future research directions?

A: The future research directions include examining the impact of the e-Filing and e-Billing systems on taxpayer compliance in other regions and industries. Additionally, research should focus on examining the impact of the e-Filing and e-Billing systems on taxpayer compliance in different economic conditions.

Q: What are the implications of this study for policymakers and tax administrators?

A: The implications of this study for policymakers and tax administrators include the need to provide full support for the modernization of the taxation system, including the e-Filing and e-Billing systems. This includes reducing costs and making the system more accessible and affordable for all taxpayers.

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

A: The implications of this study for taxpayers include the need to take advantage of the e-Filing and e-Billing system to submit their SPT in a convenient and efficient way. This can help to increase compliance and reduce the burden of manual reporting.

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

A: The implications of this study for the economy include the need to increase tax compliance to support economic growth and development. The e-Filing and e-Billing system can help to increase compliance and reduce the burden of manual reporting.