This creates discomfort and confusion among taxpayers

Oct 13, 2025 by windailys.com 53 views

Introduction

Indonesia as a developing country is striving to achieve a developed country status. One way to realize this is to increase state revenue through taxes. Annual Return (SPT) is an essential tool for taxpayers in reporting their tax obligations. To facilitate the process, the Directorate General of Taxes has launched the e-SPT application. This application is designed to assist taxpayers in filling SPT more efficiently. This study aims to evaluate the effectiveness of the implementation of e-SPT in the Lubuk Pakam Primary Tax Service Office (KPP) and identify the obstacles encountered in their use.

Methodology

The research method used is a qualitative descriptive method, which involves interviews with tax officers and taxpayers to collect data. This method allows researchers to provide a clear picture of the issue under study, including challenges in the use of e-SPT. The results of this study indicate that although the e-SPT is designed to facilitate the filling of the SPT, its implementation at the Lubuk Pakam KPP does not show satisfactory results.

The Effectiveness of e-SPT in the Lubuk Pakam KPP

In the last five years, there has been a decrease in the number of taxpayers who report their SPT through e-SPT. This shows that this application only functions as a place to fill the SPT, not to report it directly. In other words, even though taxpayers can fill in the SPT with the help of e-SPT, they still need to take additional steps to submit reports to the KPP. This creates discomfort and confusion among taxpayers.

Factors Contributing to the Low Effectiveness of e-SPT

There are several factors that cause the low effectiveness of e-SPT in the Lubuk Pakam KPP. First, the lack of socialization regarding the use of this application. Many taxpayers still do not understand how to operate e-SPT well. Second, there are technical obstacles such as unstable internet networks and system problems that can hamper the SPT filling process. Finally, the skeptical attitude of some taxpayers towards the digital system is also a barrier. Some of them prefer conventional methods that are considered safer and guaranteed.

Recommendations for KPP Lubuk Pakam

From this study, recommendations can be obtained for KPP Lubuk Pakam to increase the effectiveness of the use of e-SPT. Some steps that can be taken include increasing socialization through seminars or workshops, improving information technology infrastructure, and increasing technical support for taxpayers. With this effort, it is expected that e-SPTs can function more optimally and contribute to increasing taxpayer compliance in fulfilling their tax obligations.

Conclusion

Overall, the application of e-SPT in the Lubuk Pakam KPP shows the challenges that need to be overcome to achieve the expected goals. By understanding existing problems, improvement steps can be implemented to ensure that this application can be an effective solution for taxpayers in filling SPT.

Limitations of the Study

This study has some limitations. First, the study only focuses on the Lubuk Pakam KPP, which may not be representative of other KPPs in Indonesia. Second, the study only uses a qualitative descriptive method, which may not provide a comprehensive understanding of the issue under study. Future studies can use a mixed-methods approach to provide a more comprehensive understanding of the effectiveness of e-SPT.

Future Research Directions

Future research can focus on the following directions. First, a study can be conducted to evaluate the effectiveness of e-SPT in other KPPs in Indonesia. Second, a study can be conducted to identify the factors that contribute to the low effectiveness of e-SPT in other KPPs. Third, a study can be conducted to evaluate the impact of e-SPT on taxpayer compliance.

Conclusion

In conclusion, the application of e-SPT in the Lubuk Pakam KPP shows the challenges that need to be overcome to achieve the expected goals. By understanding existing problems, improvement steps can be implemented to ensure that this application can be an effective solution for taxpayers in filling SPT.

Q: What is e-SPT and how does it help taxpayers?

A: e-SPT is an electronic system designed to assist taxpayers in filling their Annual Return (SPT) more efficiently. It provides a user-friendly interface for taxpayers to report their tax obligations and submit their SPT online.

Q: What are the benefits of using e-SPT?

A: The benefits of using e-SPT include increased efficiency, reduced paperwork, and faster processing times. It also provides taxpayers with real-time updates on their tax obligations and allows them to track their submissions.

Q: What are the challenges faced by taxpayers in using e-SPT?

A: Some of the challenges faced by taxpayers in using e-SPT include lack of socialization, technical obstacles, and skeptical attitude towards the digital system. These challenges can hinder the effectiveness of e-SPT in facilitating the filling of SPT.

Q: How can taxpayers overcome the challenges in using e-SPT?

A: Taxpayers can overcome the challenges in using e-SPT by increasing their knowledge and understanding of the system through socialization and training. They can also report technical issues and provide feedback to improve the system.

Q: What are the recommendations for KPP Lubuk Pakam to increase the effectiveness of e-SPT?

A: Some of the recommendations for KPP Lubuk Pakam to increase the effectiveness of e-SPT include increasing socialization through seminars or workshops, improving information technology infrastructure, and increasing technical support for taxpayers.

Q: How can taxpayers ensure that they are using e-SPT correctly?

A: Taxpayers can ensure that they are using e-SPT correctly by following the instructions provided on the system, seeking help from tax officers or technical support, and regularly updating their knowledge and skills.

Q: What are the future research directions for e-SPT?

A: Some of the future research directions for e-SPT include evaluating the effectiveness of e-SPT in other KPPs in Indonesia, identifying the factors that contribute to the low effectiveness of e-SPT in other KPPs, and evaluating the impact of e-SPT on taxpayer compliance.

Q: How can taxpayers provide feedback and suggestions for improving e-SPT?

A: Taxpayers can provide feedback and suggestions for improving e-SPT by contacting the KPP Lubuk Pakam or the Directorate General of Taxes through their official channels.

Q: What are the implications of this study for tax policy and administration?

A: The implications of this study for tax policy and administration include the need to improve the effectiveness of e-SPT, increase taxpayer compliance, and provide better support for taxpayers in using the system.

Q: What are the limitations of this study?

A: Some of the limitations of this study include the focus on the Lubuk Pakam KPP, the use of a qualitative descriptive method, and the lack of a comprehensive understanding of the issue under study.

Q: What are the future directions for research on e-SPT?

A: Some of the future directions for research on e-SPT include evaluating the effectiveness of e-SPT in other KPPs in Indonesia, identifying the factors that contribute to the low effectiveness of e-SPT in other KPPs, and evaluating the impact of e-SPT on taxpayer compliance.