ease of access and technical support

Oct 13, 2025 by talynt.org 90 views

The Level of Compliance of Personal Taxpayers in Reporting the Annual Income Tax Return (SPT): Manual Vs. System E-filing at KPP Pratama West Medan

Tax Compliance: The Backbone of State Revenue

Tax is the main source of state revenue that is used to meet the needs of the community and support the welfare of the people. Awareness and concern of the public in paying taxes is very important to realize high tax compliance. One way the community shows compliance is to register themselves as taxpayers, pay taxes on time, and report a notification letter (SPT) in accordance with applicable tax regulations. As the largest sector of the Revenue and State Budget (APBN) after the oil and gas sector, taxes become the backbone in financing development both at the center and regions.

The Importance of Reporting SPT

Reporting Annual Income Tax SPT is the obligation of every individual taxpayer. Through this reporting, the government can supervise and ensure that every taxpayer fulfills its responsibilities in paying taxes. In this context, the West Medan Pratama KPP plays an important role in encouraging tax compliance through various initiatives. One way is to provide two ways to report SPT, namely the manual system and the e-filing system. The manual system is often considered less efficient, while the e-filing system offers ease and speed in reporting SPT.

Comparison of Manual and E-Filing Systems

The manual system in reporting SPT is often considered less efficient. This process involves filling the form physically, which can take time and vulnerable to errors. Meanwhile, the e-filing system, which is a digital platform for tax reporting, offers ease and speed in reporting SPT. With e-filing, taxpayers can fill and send their reports online, reduce the risk of error and speed up the process. However, even though e-filing is more efficient, not all taxpayers have switched to this system. Some factors, such as lack of understanding of technology, as well as distrust of data security, can hamper their use.

Analysis of Compliance Level

The level of compliance of individual taxpayers in reporting SPT can be analyzed from various aspects. First, education and socialization regarding taxation is the key to increasing compliance. KPP Pratama West Medan has tried to provide adequate information to the public about the importance of reporting SPT and the benefits of e-Filing. Second, the ease of access and technical support also affects the level of compliance. The government needs to ensure that all taxpayers have adequate access to facilities and resources to use e-Filing. Training and guidance programs can also improve the ability of the community to use this technology.

Third, incentives or sanctions for taxpayers also play an important role. Fair and transparent taxation systems can increase the sense of taxpayer's responsibility in reporting their SPT. By understanding the differences between the two systems and conducting in-depth analysis of the factors that influence compliance, it is hoped that strategic steps can be found to increase public awareness and compliance in paying taxes.

The Role of KPP Pratama West Medan

The West Medan Pratama KPP plays an important role in encouraging tax compliance through various initiatives. One way is to provide two ways to report SPT, namely the manual system and the e-filing system. The KPP also provides adequate information to the public about the importance of reporting SPT and the benefits of e-Filing. However, the KPP also needs to ensure that all taxpayers have adequate access to facilities and resources to use e-Filing.

Conclusion

The level of compliance with individual taxpayers in reporting the annual income tax tax return at the West Medan Pratama KPP, both through a manual and e-filing system, is an important indicator in creating taxation awareness in the community. By understanding the differences between the two systems and conducting in-depth analysis of the factors that influence compliance, it is hoped that strategic steps can be found to increase public awareness and compliance in paying taxes. In the end, increasing tax compliance will not only support state revenue, but also better social and economic development for all people.

Recommendations

Based on the analysis of the level of compliance of individual taxpayers in reporting SPT, the following recommendations can be made:

Increase education and socialization regarding taxation: The government needs to provide adequate information to the public about the importance of reporting SPT and the benefits of e-Filing.
Improve ease of access and technical support: The government needs to ensure that all taxpayers have adequate access to facilities and resources to use e-Filing.
Implement fair and transparent taxation systems: Fair and transparent taxation systems can increase the sense of taxpayer's responsibility in reporting their SPT.
Provide incentives or sanctions for taxpayers: The government needs to provide incentives or sanctions for taxpayers to increase compliance.

By implementing these recommendations, it is hoped that the level of compliance with individual taxpayers in reporting the annual income tax tax return at the West Medan Pratama KPP can be increased, and taxation awareness in the community can be improved.
Frequently Asked Questions (FAQs) about Tax Compliance in Indonesia

Q: What is tax compliance?

A: Tax compliance refers to the act of paying taxes on time and reporting income accurately to the government. It is an important aspect of contributing to the country's revenue and supporting the welfare of the people.

Q: Why is tax compliance important?

A: Tax compliance is important because it helps the government to fund public goods and services, such as education, healthcare, and infrastructure. It also helps to reduce the burden on other taxpayers and ensures that everyone contributes their fair share.

Q: What are the consequences of not complying with tax laws?

A: The consequences of not complying with tax laws can be severe, including fines, penalties, and even imprisonment. It can also damage one's reputation and credit score.

Q: What is the difference between manual and e-filing systems?

A: The manual system involves filling out tax forms physically, while the e-filing system is a digital platform for tax reporting. E-filing is faster, easier, and more accurate than the manual system.

Q: Why do some taxpayers prefer the manual system?

A: Some taxpayers prefer the manual system due to lack of understanding of technology, distrust of data security, or preference for a more traditional approach.

Q: How can taxpayers ensure they are compliant with tax laws?

A: Taxpayers can ensure they are compliant with tax laws by keeping accurate records of their income and expenses, reporting their income accurately, and paying taxes on time.

Q: What is the role of KPP Pratama West Medan in promoting tax compliance?

A: KPP Pratama West Medan plays an important role in promoting tax compliance by providing information and education to taxpayers, ensuring that taxpayers have access to facilities and resources to use e-filing, and implementing fair and transparent taxation systems.

Q: How can taxpayers access e-filing services?

A: Taxpayers can access e-filing services through the official website of the Indonesian Tax Authority or through authorized tax consultants.

Q: What are the benefits of e-filing?

A: The benefits of e-filing include faster and more accurate tax reporting, reduced risk of errors, and increased convenience.

Q: Can taxpayers still use the manual system if they prefer?

A: Yes, taxpayers can still use the manual system if they prefer. However, it is recommended to use the e-filing system for its benefits and convenience.

Q: How can taxpayers get help with tax compliance?

A: Taxpayers can get help with tax compliance by contacting the Indonesian Tax Authority, authorized tax consultants, or tax professionals.

Q: What are the penalties for late payment of taxes?

A: The penalties for late payment of taxes vary depending on the amount of taxes owed and the length of time the payment is late. It is recommended to pay taxes on time to avoid penalties.

Q: Can taxpayers appeal tax assessments or penalties?

A: Yes, taxpayers can appeal tax assessments or penalties by submitting a written appeal to the Indonesian Tax Authority or through authorized tax consultants.

Q: How can taxpayers ensure they are not subject to tax audits?

A: Taxpayers can ensure they are not subject to tax audits by keeping accurate records of their income and expenses, reporting their income accurately, and paying taxes on time.

Q: What are the benefits of tax compliance?

A: The benefits of tax compliance include reduced risk of penalties and fines, increased convenience, and improved reputation and credit score.