Digitalization of Services

Oct 13, 2025 by talynt.org 17 views

Towards a Modern Taxation System: Its Application in the Provision of Import Value Added Tax (VAT) Certificate of the Lubuk Pakam Primary Tax Service Office

Tax, as the backbone of state revenue, plays an important role in financing development and people's welfare. The Law on General Provisions and Tax Procedures Number 28 of 2007 firmly establishes taxes as a mandatory contribution owed by every citizen or entity, with the aim of financing various state needs for the prosperity of the people. The tax system journey in Indonesia is not smooth, and along with the times and economic dynamics, the taxation system also underwent transformation.

The Evolution of Tax Reforms in Indonesia

The tax reforms carried out since two decades ago are a clear proof of the government's efforts in modernizing the taxation system. The first reform in 1983 became an important milestone in the renewal of tax regulation, which was previously burdened by colonial heritage. Tax reforms aim to strengthen independence in national development financing. The main strategy is to increase state revenue through taxation from various sources, including from outside the petroleum and natural gas sectors. This effort encourages the creation of a more modern, efficient, and transparent taxation system.

Application of the Modern Taxation System at the Lubuk Pakam Primary Tax Service Office

As one of the implementation of the modern taxation system, the Lubuk Pakam Primary Tax Service Office has adopted various innovations in the process of providing imported Value Added Tax (VAT). Here are some examples of application:

Digitalization of Services

The use of online systems and digital applications to facilitate the process of submission, data processing, and tracking the status of application for imported VAT has been implemented. This has led to:

Time efficiency: Faster and easier processes, thus accelerating the flow of requests and reducing waiting time for taxpayers.
Transparency: Information about procedures, requirements, and application status is published transparently and easily accessible through an official website.
Taxpayer involvement: Procurement of discussion and consultation forums regularly to increase the understanding and compliance of taxpayers.

Benefits of Implementing the Modern Taxation System

The application of a modern taxation system at the Lubuk Pakam Primary Tax Service Office brings a number of benefits, including:

Increasing taxpayer compliance: Easier, faster, and transparent systems encourage taxpayers to be more obedient in fulfilling tax obligations.
Increasing state revenue: Increased taxpayer compliance leads to an increase in state tax revenue, which can be allocated for the development and welfare of the people.
Strengthening Public Trust: Transparency and accountability in the taxation process increases public confidence in the taxation system in Indonesia.

Challenges Towards a Modern Taxation System

Although it has shown progress, the application of the modern taxation system in Indonesia is still faced with several challenges, such as:

Taxpayer awareness: The low awareness and understanding of taxpayers about the importance of paying taxes and their benefits for development.
Technology Access: Limited access to technology for some people, especially in remote areas, is an obstacle in utilizing digital services.
HR skills: The need to increase the competence and skills of human resources in the field of taxation to support the process of digitalization and modernization.

Solutions and Steps Ahead

To overcome these challenges, comprehensive efforts are needed, such as:

Socialization and Education: Increased socialization and education to the public about the importance of taxes and their benefits for development.
Increasing access to technology: Development of adequate information and communication technology infrastructure as well as training programs to improve the ability of the community to utilize technology.
Improving the quality of human resources: Training and development of human resource capacity in the field of taxation, both at the central and regional levels.

Conclusion

The application of the modern tax administration system in the Lubuk Pakam Primary Tax Service Office is a clear proof of the government's commitment in creating an efficient, transparent, and just taxation system. By continuing to increase public awareness, develop access to technology, and improve the quality of human resources, the taxation system in Indonesia is expected to be a major driver for the progress and welfare of the nation.

Recommendations

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

The government should continue to invest in digitalization and modernization of the taxation system.
Public awareness and education programs should be increased to improve taxpayer compliance.
The development of adequate information and communication technology infrastructure should be prioritized to improve access to technology.
Training and development programs for human resources in the field of taxation should be implemented to improve their competence and skills.

By implementing these recommendations, the taxation system in Indonesia is expected to become more efficient, transparent, and just, ultimately contributing to the progress and welfare of the nation.
Frequently Asked Questions (FAQs) About the Modern Taxation System in Indonesia

The modern taxation system in Indonesia has been a topic of interest for many taxpayers and stakeholders. To provide clarity and understanding, we have compiled a list of frequently asked questions (FAQs) about the modern taxation system in Indonesia.

Q: What is the modern taxation system in Indonesia?

A: The modern taxation system in Indonesia is a system that aims to make taxation more efficient, transparent, and just. It involves the use of digital technology and online platforms to facilitate the submission, processing, and tracking of tax returns.

Q: What are the benefits of the modern taxation system in Indonesia?

A: The benefits of the modern taxation system in Indonesia include:

Increased taxpayer compliance
Increased state revenue
Strengthening public trust in the taxation system
Improved efficiency and transparency in the taxation process

Q: How does the modern taxation system in Indonesia work?

A: The modern taxation system in Indonesia works by using online platforms and digital technology to facilitate the submission, processing, and tracking of tax returns. Taxpayers can submit their tax returns online, and the system will automatically process and track the status of their returns.

Q: What are the challenges of implementing the modern taxation system in Indonesia?

A: The challenges of implementing the modern taxation system in Indonesia include:

Limited access to technology for some taxpayers
Low awareness and understanding of taxpayers about the importance of paying taxes
Need for training and development of human resources in the field of taxation

Q: How can taxpayers access the modern taxation system in Indonesia?

A: Taxpayers can access the modern taxation system in Indonesia by visiting the official website of the tax authority or by using mobile apps and online platforms.

Q: What are the requirements for taxpayers to use the modern taxation system in Indonesia?

A: The requirements for taxpayers to use the modern taxation system in Indonesia include:

Having a valid tax identification number (NPWP)
Having a valid email address and mobile phone number
Having access to a computer or mobile device with internet connection

Q: How can taxpayers get help and support for using the modern taxation system in Indonesia?

A: Taxpayers can get help and support for using the modern taxation system in Indonesia by contacting the tax authority's customer service hotline or by visiting the official website.

Q: What are the penalties for non-compliance with the modern taxation system in Indonesia?

A: The penalties for non-compliance with the modern taxation system in Indonesia include fines and penalties for late submission of tax returns, as well as penalties for incorrect or incomplete information.

Q: How can taxpayers report errors or discrepancies in their tax returns?

A: Taxpayers can report errors or discrepancies in their tax returns by contacting the tax authority's customer service hotline or by visiting the official website.

Conclusion

The modern taxation system in Indonesia is a system that aims to make taxation more efficient, transparent, and just. By understanding the benefits, challenges, and requirements of the modern taxation system, taxpayers can navigate the system with ease and confidence. If you have any further questions or concerns, please do not hesitate to contact the tax authority's customer service hotline or visit the official website.

Additional Resources

For more information about the modern taxation system in Indonesia, please visit the official website of the tax authority or contact the customer service hotline.

Official website: www.pajak.go.id
Customer service hotline: 1500 555
Email: info@pajak.go.id