The Importance of Education and Socialization

Oct 13, 2025 by windailys.com 29 views

Introduction

Indonesia, as a developing country, is heavily reliant on tax revenue, which contributes around 75% of the total state revenue. According to the Law of the Republic of Indonesia No. 28 of 2007 concerning General Provisions and Taxation Procedures, taxes are defined as mandatory contributions to the state that must be paid by individuals or legal entities, which are regulated by law without direct compensation. This tax is used to meet the needs of the country for the welfare and prosperity of the people. In this context, e-filing emerged as a modern solution to help taxpayers in carrying out their tax obligations.

Understanding E-Filing

E-Filing is a service that allows taxpayers to submit and complete the annual notification letter (SPT) online through a real-time system to the Directorate General of Taxes, both through the website or through the designated application service provider. With this system, it is expected to facilitate the tax reporting process and increase taxpayer compliance. The implementation of e-filing has brought many benefits, such as time and cost efficiency for taxpayers. With this system, taxpayers no longer need to spend queuing time in the tax office, and they can access this service anytime and anywhere.

Methodology

This study aims to evaluate the impact of the application of e-filing on tax revenue in Medan, especially in the KPP Pratama Medan Polonia. The method used in this study is a qualitative descriptive method, which aims to analyze data by describing data that has been collected according to existing conditions. The results showed that the level of taxpayer compliance in delivering SPTs at the Pratama KPP Medan Polonia was still relatively low. One solution proposed to increase this compliance is to conduct education and socialization to taxpayers. This approach can be done through various channels, both online and offline.

The Importance of Education and Socialization

Effective socialization will provide a better understanding of the importance of tax obligations and facilitate the process of filling and submitting SPT through e-Filing. Many taxpayers, especially those who are elderly or less familiar with technology, still find it difficult to use e-Filing. Therefore, KPP Pratama Medan Polonia must try to organize a training program or workshop on how to use e-filing effectively. This will not only increase compliance, but also build public trust in the existing tax system.

Challenges Faced by E-Filing Implementation

Even though this technology is already available, there are still challenges faced, including the level of understanding of the community that varies in the use of information technology. The importance of education is the key in this matter. Through this synergy, it is expected that the level of taxpayer compliance can increase, which ultimately contributes to increasing state revenue from the tax sector.

Conclusion

The application of e-filing is not only limited to the introduction of new technology, but also requires active involvement from the tax to conduct socialization and education to the community. The results of this study suggest that the level of taxpayer compliance in delivering SPTs at the Pratama KPP Medan Polonia was still relatively low. However, with the implementation of education and socialization programs, it is expected that the level of taxpayer compliance can increase, which ultimately contributes to increasing state revenue from the tax sector.

Recommendations

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

KPP Pratama Medan Polonia should organize a training program or workshop on how to use e-filing effectively.
The tax authority should conduct socialization and education to the community on the importance of tax obligations and the use of e-Filing.
The tax authority should provide support and assistance to taxpayers who are less familiar with technology to help them use e-Filing effectively.

Limitations of the Study

This study has several limitations, including:

The study only focused on the level of taxpayer compliance in delivering SPTs at the Pratama KPP Medan Polonia.
The study did not examine the impact of e-filing on tax revenue in other regions.
The study did not examine the impact of e-filing on the economy as a whole.

Future Research Directions

Future research should focus on the following areas:

Examining the impact of e-filing on tax revenue in other regions.
Examining the impact of e-filing on the economy as a whole.
Examining the effectiveness of education and socialization programs in increasing taxpayer compliance.

Conclusion

In conclusion, the implementation of e-filing has brought many benefits, such as time and cost efficiency for taxpayers. However, even though this technology is already available, there are still challenges faced, including the level of understanding of the community that varies in the use of information technology. The importance of education is the key in this matter. Through this synergy, it is expected that the level of taxpayer compliance can increase, which ultimately contributes to increasing state revenue from the tax sector.

Q: What is e-filing and how does it work?

A: E-filing is a service that allows taxpayers to submit and complete the annual notification letter (SPT) online through a real-time system to the Directorate General of Taxes, both through the website or through the designated application service provider. With this system, it is expected to facilitate the tax reporting process and increase taxpayer compliance.

Q: What are the benefits of e-filing?

A: The implementation of e-filing has brought many benefits, such as time and cost efficiency for taxpayers. With this system, taxpayers no longer need to spend queuing time in the tax office, and they can access this service anytime and anywhere.

Q: Why is education and socialization important for e-filing implementation?

A: Effective socialization will provide a better understanding of the importance of tax obligations and facilitate the process of filling and submitting SPT through e-Filing. Many taxpayers, especially those who are elderly or less familiar with technology, still find it difficult to use e-Filing. Therefore, KPP Pratama Medan Polonia must try to organize a training program or workshop on how to use e-filing effectively.

Q: What are the challenges faced by e-filing implementation?

A: Even though this technology is already available, there are still challenges faced, including the level of understanding of the community that varies in the use of information technology. The importance of education is the key in this matter.

Q: How can KPP Pratama Medan Polonia increase taxpayer compliance?

A: KPP Pratama Medan Polonia can increase taxpayer compliance by organizing a training program or workshop on how to use e-filing effectively and conducting socialization and education to the community on the importance of tax obligations and the use of e-Filing.

Q: What is the impact of e-filing on tax revenue?

A: The results of this study suggest that the level of taxpayer compliance in delivering SPTs at the Pratama KPP Medan Polonia was still relatively low. However, with the implementation of education and socialization programs, it is expected that the level of taxpayer compliance can increase, which ultimately contributes to increasing state revenue from the tax sector.

Q: What are the limitations of this study?

A: This study has several limitations, including:

The study only focused on the level of taxpayer compliance in delivering SPTs at the Pratama KPP Medan Polonia.
The study did not examine the impact of e-filing on tax revenue in other regions.
The study did not examine the impact of e-filing on the economy as a whole.

Q: What are the future research directions?

A: Future research should focus on the following areas:

Examining the impact of e-filing on tax revenue in other regions.
Examining the impact of e-filing on the economy as a whole.
Examining the effectiveness of education and socialization programs in increasing taxpayer compliance.

Q: What is the conclusion of this study?

A: In conclusion, the implementation of e-filing has brought many benefits, such as time and cost efficiency for taxpayers. However, even though this technology is already available, there are still challenges faced, including the level of understanding of the community that varies in the use of information technology. The importance of education is the key in this matter. Through this synergy, it is expected that the level of taxpayer compliance can increase, which ultimately contributes to increasing state revenue from the tax sector.