The Role Of Tax Volunteers In The Process Of Submitting Annual Annual Tax Returns In E-Filing At The Medan Petisah Primary Tax Service Office

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The Role of Tax Volunteers in the Process of Submitting Annual Annual Tax Returns in E-Filing at the Medan Petisah Primary Tax Service Office

Introduction

The taxation system in Indonesia has undergone significant changes since the country's independence. The official assessment system was initially applied, followed by the self-assessment system. Currently, the delivery of the Annual Return (SPT) is carried out electronically through the e-Filing system. Although e-filing is designed to facilitate taxpayers in fulfilling their tax obligations, many are still struggling to use this system effectively. To overcome this problem, the Directorate General of Taxes has launched a Tax Volunteer Program to assist in counseling related to the delivery of SPT.

Background of the Study

This study aims to explore the role of tax volunteers in the process of counseling the delivery of annual tax returns for individuals e-Filing at the Medan Petisah Primary Tax Service Office. Additionally, this research seeks to identify the obstacles faced by students who act as tax volunteers at KPP Pratama Medan Petisah. The study employed a qualitative approach, utilizing secondary data and primary data. Primary data was obtained from questionnaires distributed to Tax Volunteers and through the Literature Study Method and Field Observation. The key informant in this study was a Tax Volunteer who was on duty at KPP Pratama Medan Petisah.

The Role of Tax Volunteers

Tax Volunteers act as facilitators who help Taxpayers (WP) to submit their E-Filing. Their tasks include listening and understanding the thinking patterns of taxpayers, as well as providing adequate facilities so that they can report SPT correctly and on time. However, many challenges are faced. Low tax awareness among taxpayers is one of the main obstacles. In addition, many taxpayers have a wrong understanding of how to report their tax obligations.

Challenges Faced by Tax Volunteers

Other obstacles come from the e-filing system itself, which sometimes experiences technical problems, as well as lack of tax volunteer knowledge outside the reporting procedure for e-filing. This shows that although tax volunteers play an important role as facilitators, they also need to be equipped with adequate knowledge and stable system support in order to carry out their duties effectively.

Conclusion

From this analysis, it can be concluded that tax volunteers have a crucial role in supporting taxpayers in the E-Filing SPT reporting process. However, to increase their effectiveness, further efforts are needed in increasing public tax awareness, improving the e-filing system, and providing adequate training to tax volunteers. It is intended that they can carry out their functions better, so that the delivery of annual tax returns can be done more smoothly and accurately.

Recommendations

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

  • Increase Public Tax Awareness: Efforts should be made to increase public tax awareness, particularly among taxpayers who are still struggling to use the e-filing system effectively.
  • Improve the E-Filing System: The e-filing system should be improved to minimize technical problems and ensure that it is user-friendly.
  • Provide Adequate Training to Tax Volunteers: Tax volunteers should be provided with adequate training to equip them with the necessary knowledge and skills to carry out their duties effectively.

Limitations of the Study

This study has several limitations, including:

  • Limited Sample Size: The sample size of this study is limited to Tax Volunteers at KPP Pratama Medan Petisah.
  • Qualitative Approach: The study employed a qualitative approach, which may limit the generalizability of the findings.

Future Research Directions

Future research should focus on:

  • Evaluating the Effectiveness of Tax Volunteers: A study should be conducted to evaluate the effectiveness of tax volunteers in supporting taxpayers in the E-Filing SPT reporting process.
  • Identifying the Factors that Influence Taxpayer Compliance: A study should be conducted to identify the factors that influence taxpayer compliance with tax obligations.

Conclusion

In conclusion, this study highlights the crucial role of tax volunteers in supporting taxpayers in the E-Filing SPT reporting process. However, to increase their effectiveness, further efforts are needed in increasing public tax awareness, improving the e-filing system, and providing adequate training to tax volunteers.
Frequently Asked Questions (FAQs) about the Role of Tax Volunteers in the Process of Submitting Annual Annual Tax Returns in E-Filing at the Medan Petisah Primary Tax Service Office

Q: What is the role of tax volunteers in the process of submitting annual annual tax returns in e-filing?

A: Tax volunteers act as facilitators who help taxpayers (WP) to submit their E-Filing. Their tasks include listening and understanding the thinking patterns of taxpayers, as well as providing adequate facilities so that they can report SPT correctly and on time.

Q: What are the challenges faced by tax volunteers?

A: Tax volunteers face several challenges, including low tax awareness among taxpayers, wrong understanding of how to report tax obligations, technical problems with the e-filing system, and lack of tax volunteer knowledge outside the reporting procedure for e-filing.

Q: How can tax volunteers increase their effectiveness?

A: Tax volunteers can increase their effectiveness by increasing public tax awareness, improving the e-filing system, and providing adequate training to tax volunteers.

Q: What is the importance of tax volunteers in supporting taxpayers in the E-Filing SPT reporting process?

A: Tax volunteers play a crucial role in supporting taxpayers in the E-Filing SPT reporting process. They help taxpayers to understand the tax obligations and provide guidance on how to report SPT correctly and on time.

Q: What are the limitations of this study?

A: The study has several limitations, including a limited sample size and a qualitative approach, which may limit the generalizability of the findings.

Q: What are the future research directions?

A: Future research should focus on evaluating the effectiveness of tax volunteers, identifying the factors that influence taxpayer compliance, and improving the e-filing system.

Q: How can taxpayers benefit from the services of tax volunteers?

A: Taxpayers can benefit from the services of tax volunteers by receiving guidance on how to report SPT correctly and on time, understanding their tax obligations, and avoiding penalties and fines.

Q: What is the role of the Directorate General of Taxes in supporting tax volunteers?

A: The Directorate General of Taxes has launched a Tax Volunteer Program to assist in counseling related to the delivery of SPT. The program aims to increase the effectiveness of tax volunteers in supporting taxpayers in the E-Filing SPT reporting process.

Q: How can tax volunteers improve their knowledge and skills?

A: Tax volunteers can improve their knowledge and skills by attending training programs, workshops, and seminars, and by seeking guidance from experienced tax professionals.

Q: What are the benefits of e-filing for taxpayers?

A: E-filing provides several benefits to taxpayers, including convenience, speed, and accuracy. It also helps to reduce the risk of errors and penalties.

Q: How can taxpayers access the services of tax volunteers?

A: Taxpayers can access the services of tax volunteers by visiting the Medan Petisah Primary Tax Service Office or by contacting the Directorate General of Taxes.