Increasing the accuracy of data

Oct 13, 2025 by talynt.org 76 views

Comparison of Taxpayer Compliance Level in Reporting Annual Personal SPT: Manual vs. Electronics (E-Filing)

Introduction

In recent years, the use of e-Filing applications to report Annual Return (SPT) has increased significantly. This shift from manual reporting has been driven by the need for a more efficient, accurate, and convenient way of filing tax returns. The Medan Petisah Tax Office hopes that this transition will facilitate the use of e-Filing systems in reporting annual tax returns for individual taxpayers. In this article, we will compare the taxpayer compliance level in reporting annual personal SPT using manual and electronic (e-Filing) methods.

The Challenges of Manual Reporting

Manual reporting of SPT has several weaknesses that make it less desirable than e-Filing. One of the main problems is the need to attach documents in the form of hardcopy, especially for taxpayers who make large quantities of transactions. This process not only drains time but also has a risk of causing delays in reporting. The delay can result in adverse fines for taxpayers. In addition, the process of recording data manually is vulnerable to human errors that can have an impact on the accuracy of tax data.

The Benefits of E-Filing

On the other hand, e-Filing offers a number of significant benefits. Reporting through electronic systems is not only faster and safer but also allows better and more systematic tax data settings. Tax calculations carried out through the e-Filing application are faster and more accurate because they are supported by sophisticated computer systems. This can increase taxpayer compliance, because they can easily meet their tax obligations without being trapped in a complicated process.

Analysis of E-Filing Strengths

Increased use of e-filing not only shows technological advances in the taxation world, but also reflects the efficiency offered by this system. Some of the advantages of e-filing include:

Ease of access: Taxpayers can report SPT from anywhere and anytime without the need to go to the tax office. This increases comfort and time efficiency.
Reduction of Costs: With e-filing, taxpayers do not need to pay fees to print and send physical documents. This is a special advantage for those who have large transactions.
Increasing the accuracy of data: Computer-based systems reduce the possibility of human error in data processing. Errors that may occur in manual reporting can be minimized.
Real-time tax information updates: Tax information updates can also be delivered in real-time.

The Impact of E-Filing on Taxpayer Compliance

Given the various benefits offered by the e-Filing system, it is not surprising if the use of this method continues to increase. The transition from manual reporting to e-filing shows positive adaptation to technology that can support taxpayer compliance. Thus, it is hoped that more taxpayers will switch to e-filing, which not only facilitates the reporting process but also increases the efficiency and accuracy of tax data.

Conclusion

In conclusion, the use of e-Filing applications to report Annual Return (SPT) has several advantages over manual reporting. E-Filing is faster, safer, and more accurate, and it reduces the possibility of human error in data processing. It also increases the comfort and time efficiency of taxpayers, and it reduces the costs associated with printing and sending physical documents. Therefore, it is essential for the authorities to continue to promote and support the use of e-filing in order to increase compliance and tax awareness in the community.

Recommendations

Based on the analysis of the strengths of e-Filing, the following recommendations are made:

Promote e-Filing: The authorities should continue to promote the use of e-Filing applications to report Annual Return (SPT).
Provide training: Taxpayers should be provided with training on how to use e-Filing applications to report SPT.
Improve infrastructure: The infrastructure for e-Filing should be improved to ensure that it is accessible and user-friendly for all taxpayers.
Monitor compliance: The authorities should monitor compliance with tax laws and regulations to ensure that taxpayers are meeting their tax obligations.

Future Research Directions

Future research should focus on the following areas:

The impact of e-Filing on tax revenue: Research should be conducted to determine the impact of e-Filing on tax revenue.
The effectiveness of e-Filing in reducing tax evasion: Research should be conducted to determine the effectiveness of e-Filing in reducing tax evasion.
The role of technology in improving tax compliance: Research should be conducted to determine the role of technology in improving tax compliance.

Limitations of the Study

This study has several limitations. Firstly, the study only focuses on the comparison of taxpayer compliance level in reporting annual personal SPT using manual and electronic (e-Filing) methods. Secondly, the study only considers the benefits of e-Filing and does not consider the potential drawbacks. Finally, the study only considers the impact of e-Filing on taxpayer compliance and does not consider the impact on tax revenue.

Conclusion

Q: What is e-Filing?

A: E-Filing is the process of filing tax returns electronically through a computer or mobile device. It allows taxpayers to submit their tax returns and supporting documents online, reducing the need for paper-based submissions.

Q: What are the benefits of e-Filing?

A: The benefits of e-Filing include:

Faster and safer processing of tax returns
Reduced risk of human error in data processing
Increased comfort and time efficiency for taxpayers
Reduced costs associated with printing and sending physical documents
Real-time tax information updates

Q: How does e-Filing improve taxpayer compliance?

A: E-Filing improves taxpayer compliance by:

Reducing the complexity of tax reporting
Increasing the accuracy of tax data
Providing real-time tax information updates
Reducing the risk of human error in data processing

Q: What are the advantages of e-Filing over manual reporting?

A: The advantages of e-Filing over manual reporting include:

Faster processing of tax returns
Reduced risk of human error in data processing
Increased comfort and time efficiency for taxpayers
Reduced costs associated with printing and sending physical documents

Q: How can taxpayers access e-Filing services?

A: Taxpayers can access e-Filing services through:

Online portals provided by tax authorities
Mobile apps for tax filing
Computer software for tax preparation and filing

Q: What are the requirements for e-Filing?

A: The requirements for e-Filing include:

A valid tax identification number
A computer or mobile device with internet access
A valid email address
A secure password

Q: How can taxpayers ensure the security of their e-Filing data?

A: Taxpayers can ensure the security of their e-Filing data by:

Using a secure password and keeping it confidential
Regularly updating their computer or mobile device software
Using a reputable antivirus program
Being cautious when clicking on links or downloading attachments from unknown sources

Q: What are the consequences of non-compliance with tax laws and regulations?

A: The consequences of non-compliance with tax laws and regulations include:

Fines and penalties
Interest on unpaid taxes
Loss of tax benefits and credits
Potential audit and investigation

Q: How can taxpayers report errors or discrepancies in their e-Filing data?

A: Taxpayers can report errors or discrepancies in their e-Filing data by:

Contacting the tax authority's customer service department
Submitting a written request for correction
Providing supporting documentation and evidence

Q: What are the benefits of promoting e-Filing among taxpayers?

A: The benefits of promoting e-Filing among taxpayers include:

Increased taxpayer compliance
Improved accuracy of tax data
Reduced risk of human error in data processing
Increased comfort and time efficiency for taxpayers

Q: How can tax authorities promote e-Filing among taxpayers?

A: Tax authorities can promote e-Filing among taxpayers by:

Providing education and training on e-Filing procedures
Offering incentives for e-Filing, such as reduced fees or faster processing times
Improving the user-friendliness and accessibility of e-Filing systems
Providing support and assistance to taxpayers who need help with e-Filing.