The implementation of tax collection and management in accordance with the principles of good governance will certainly have a positive influence on taxpayers to improve their compliance. That’s where the balance of balance comes in.
The most important measure of the level of taxpayer compliance is the reporting of tax returns (SPT), both Annual and Periodic SPTs. This is the last stage in the self-tax collection system after being obliged to calculate taxes and pay taxes.
Why is SPT reporting the most important measure, none other than because SPT submission means that the Taxpayer has made tax payments in accordance with Article 3 paragraph (1) of the Law on General Provisions and Tax Procedures.
This means that even if the taxpayer earns a large amount of income or has taken taxes from a third party or has kept the books in accordance with applicable standards and regulations, his tax obligations remain unknown as long as he has not submitted his tax return.
Thus, all efforts by taxpayers that have not been made before reporting the SPT, both calculating and paying, are meaningless because they have not reported the SPT. This includes conveying the busyness of reporting SPT before March 31 and April 30, respectively.
The busyness of reporting the SPT more or less shows the growing awareness and compliance of both corporate and individual taxpayers. Indeed, not all are required to comply with these rules, but current compliance is certainly better than before.
To optimize the level of public tax compliance, there is no choice for the government to continue to provide the best tax administration services, including serving complaints, requests for information, and so on.
COMPLIANCE PSYCHOLOGY
From the socio-psychological side of society or taxpayers, tax psychologist Alan Lewis explained that in order to increase paying taxes, tax administration should be easy, either to get an SPT or easy to fill it out.
Therefore, efforts to improve tax services, especially in the context of providing convenience to taxpayers, must continue to be intensified. With this strategy, among others, public tax compliance can be increased.
Initiatives such as the establishment of a special place to obtain a Taxpayer Identification Number (NPWP), SPT and places of submission such as mobile tax car services, tax corners at malls, drop boxes, and online-based tax applications, clearly should not be underestimated.
The provision of services is of course not only useful for making it easier for the public to obtain a TIN or submit an SPT, but also to obtain various important information regarding their tax rights and obligations.
With various administrative conveniences, it is hoped that as well as counseling about rights and obligations, compliance with the community can increase, so that the number of SPT submissions and tax revenues can also increase.
If studied further, these conveniences are actually psychologically able to reduce the ‘hate’ side of taxation, but at the same time provide a large portion of the ‘longing’ side of tax benefits.
Therefore, in line with that, this aspect of tax service convenience must continue to be a priority effort in the narrative as well as a grand strategy to increase state revenues, not aspects of law enforcement or other coercive measures but without reducing the role and function. .
From there, the state can make the tax function more effective as a means of equitable distribution of welfare, to realize the noble ideals of the founding fathers of the nation as stated in the constitution, namely to create a just, prosperous and prosperous society.