The Role Of The System And Level Of Individual Taxpayer Compliance In Reporting Annual Return (SPT) Of Personal Income Tax At The West Medan Pratama Tax Office (KPP)

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The Role of the System and Level of Individual Taxpayer Compliance in Reporting Annual Return (SPT) of Personal Income Tax at the West Medan Pratama Tax Office (KPP)

The West Medan Pratama Tax Office (KPP) plays a crucial role in collecting personal income tax from taxpayers in the region. One of the key aspects of tax collection is the submission of the Annual Return (SPT) by taxpayers. The SPT is a critical document that provides information on a taxpayer's income and tax obligations. In this study, we aim to analyze the level of individual taxpayer compliance in reporting the SPT at the West Medan Pratama KPP. We will also examine the role of the system in facilitating taxpayer compliance.

The Directorate General of Tax (DGT) has implemented an e-government system that includes e-registration, e-SPT, and e-Filing. This system aims to facilitate taxpayers in fulfilling their tax obligations, thereby increasing the effectiveness and efficiency of taxation services. The e-filing system allows taxpayers to submit their SPT online, making it a faster and easier process compared to manual submission.

This study uses quantitative methods by comparing data on the level of compliance with SPT reporting. Data sources were obtained from the West Medan Pratama KPP as well as interviews with several tax officials to gain a deeper understanding of the processes and obstacles encountered in reporting SPT.

Data shows that the level of taxpayer compliance in 2018 for reporting SPT manually only increased 2% compared to 2017. This was triggered by the transition of taxpayers to E-Filing SPT reporting. In the same year, SPT reporting through e-filing has increased significantly, which is up to three times or 5%. This phenomenon occurs because there are a number of advantages in using an e-filing system, such as a faster and easier process.

The implementation of the e-filing system can encourage increased taxpayer compliance. The e-filing system provides several benefits, including:

  • Faster and easier process: The e-filing system allows taxpayers to submit their SPT online, making it a faster and easier process compared to manual submission.
  • Increased transparency: The e-filing system provides a transparent and accountable process for taxpayers, making it easier for them to understand their tax obligations.
  • Improved efficiency: The e-filing system reduces the administrative burden on taxpayers, making it easier for them to fulfill their tax obligations.

The level of taxpayer compliance in reporting SPT is a critical aspect of tax collection. Taxpayers who do not report SPT will be issued a warning letter based on the stages of Waskon I, II, III, and IV. Actions taken by KPP against taxpayers who are not compliant in reporting SPT both through a manual and e-filing system are the application of administrative sanctions. This sanction consists of a fine of Rp 100,000, interest 2% per month, and an increase of 200% of the tax principal owed.

In conclusion, the implementation of the e-filing system can encourage increased taxpayer compliance. The West Medan Pratama KPP needs to continue to educate the public about the benefits and conveniences offered by this system. Efforts to increase socialization and counseling to taxpayers are also very important to maximize their understanding and knowledge about tax obligations. Thus, it is expected that the level of taxpayer compliance in reporting SPT will continue to increase in the future.

Based on the findings of this study, we recommend the following:

  • Continued education and socialization: The West Medan Pratama KPP should continue to educate the public about the benefits and conveniences offered by the e-filing system.
  • Increased counseling: Efforts to increase socialization and counseling to taxpayers are also very important to maximize their understanding and knowledge about tax obligations.
  • Improved efficiency: The e-filing system should be improved to reduce the administrative burden on taxpayers, making it easier for them to fulfill their tax obligations.

This study has several limitations, including:

  • Data availability: The data used in this study was obtained from the West Medan Pratama KPP and may not be representative of the entire region.
  • Sample size: The sample size of this study was limited, which may affect the generalizability of the findings.

Future research should focus on the following areas:

  • E-filing system: The e-filing system should be further improved to reduce the administrative burden on taxpayers and increase taxpayer compliance.
  • Taxpayer education: Taxpayer education and socialization should be continued to maximize their understanding and knowledge about tax obligations.
  • Tax collection: Tax collection should be improved to increase taxpayer compliance and reduce tax evasion.
    Frequently Asked Questions (FAQs) about the Role of the System and Level of Individual Taxpayer Compliance in Reporting Annual Return (SPT) of Personal Income Tax at the West Medan Pratama Tax Office (KPP)

A: The Annual Return (SPT) of Personal Income Tax is a document that provides information on a taxpayer's income and tax obligations. It is a critical document that is submitted by taxpayers to the West Medan Pratama Tax Office (KPP) on an annual basis.

A: The e-filing system is an electronic system that allows taxpayers to submit their SPT online. It is a faster and easier process compared to manual submission, and it provides several benefits, including increased transparency and improved efficiency.

A: The e-filing system provides several benefits, including:

  • Faster and easier process: The e-filing system allows taxpayers to submit their SPT online, making it a faster and easier process compared to manual submission.
  • Increased transparency: The e-filing system provides a transparent and accountable process for taxpayers, making it easier for them to understand their tax obligations.
  • Improved efficiency: The e-filing system reduces the administrative burden on taxpayers, making it easier for them to fulfill their tax obligations.

A: If a taxpayer does not report SPT, the West Medan Pratama KPP will issue a warning letter based on the stages of Waskon I, II, III, and IV. Actions taken by KPP against taxpayers who are not compliant in reporting SPT both through a manual and e-filing system are the application of administrative sanctions. This sanction consists of a fine of Rp 100,000, interest 2% per month, and an increase of 200% of the tax principal owed.

A: Taxpayers can increase their compliance with SPT reporting by:

  • Using the e-filing system: The e-filing system is a faster and easier process compared to manual submission, and it provides several benefits, including increased transparency and improved efficiency.
  • Seeking counseling: Taxpayers can seek counseling from tax officials to understand their tax obligations and to ensure that they are in compliance with SPT reporting requirements.
  • Staying informed: Taxpayers should stay informed about changes to tax laws and regulations, and they should seek guidance from tax officials if they have any questions or concerns.

A: The West Medan Pratama KPP plays a critical role in promoting taxpayer compliance by:

  • Educating taxpayers: The KPP should educate taxpayers about the benefits and conveniences of the e-filing system, and it should provide guidance on how to use the system.
  • Providing counseling: The KPP should provide counseling to taxpayers to help them understand their tax obligations and to ensure that they are in compliance with SPT reporting requirements.
  • Improving efficiency: The KPP should improve the efficiency of the tax collection process by reducing the administrative burden on taxpayers and by providing a transparent and accountable process for taxpayers.

A: This study has several implications for tax policy and practice, including:

  • Promoting taxpayer compliance: The study highlights the importance of promoting taxpayer compliance by providing education and counseling to taxpayers, and by improving the efficiency of the tax collection process.
  • Improving the e-filing system: The study suggests that the e-filing system should be improved to reduce the administrative burden on taxpayers and to increase taxpayer compliance.
  • Enhancing tax collection: The study highlights the importance of enhancing tax collection by improving the efficiency of the tax collection process and by reducing tax evasion.