Efektivitas Penyampaian SPT Tahunan Orang Pribadi Melalui E-Filing Pada Kantor Pelayanan Pajak Pratama Medan Barat

Abstract

Tax is one of the largest sources of revenue for the state. Currently, tax revenue has not reached the targets set by public institutions, which is attributed to the low awareness among taxpayers to fulfill their obligations, namely paying taxes. To achieve the targets established by public institutions, it is necessary to improve the quality of services provided by the Tax Office. This aligns with the vision of the Directorate General of Taxes, which aims to become a state institution that implements a modern tax administration process that is effective, efficient, and trusted by the public. By adopting the Self-Assessment System, there is a significant shift towards tax modernization, granting full autonomy to taxpayers in calculating, paying, and reporting their taxes. Therefore, the Directorate General of Taxes leverages technology through E-Filing, which facilitates taxpayers in fulfilling their obligations online and in a timely manner. This study aims to assess the effectiveness of the submission of the Annual Personal Income Tax Return (SPT), identify obstacles experienced by taxpayers in reporting their SPT using E-Filing, and examine the efforts undertaken by the Low Tax Office Of Medan Barat to overcome these challenges. This research employs a quantitative descriptive approach. Data were collected through questionnaires distributed to taxpayers at Low Tax Office Of Medan Barat and supplemented by interviews with staff members as supporting data. The results indicate that the effectiveness score for the submission of the Annual Personal Income Tax Return at Low Tax Office Of Medan Barat is 4.23, which is categorized as effective. The obstacles faced by taxpayers in reporting their SPT via E-Filing include server error 404, issues with token delivery, difficulties in receiving activation links and passwords via email, forgotten passwords and EFIN, as well as unsynchronized email accounts during registration and reporting.