Determination of auction date

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Tax Collection Procedure Mechanisms at the Binjai Tax Service Office: Efforts to Increase Taxpayer Compliance

Introduction

Indonesia has implemented a "self assessment" system in taxation, where taxpayers are fully responsible for calculating, paying, and reporting their taxes. This system is expected to increase state revenue from the tax sector. However, the Directorate General of Taxes still plays a role in supervising and taking action if data or provisions are found that are not in accordance with the taxpayer's report. Despite this, the level of taxpayer compliance in the "Self Assessment" system is still low, causing various obstacles in the tax collection process.

The Importance of Taxpayer Compliance

Increasing taxpayer compliance is very important to support the sustainability of national development. Tax is the main source of state income used to finance various development programs, such as education, health, and infrastructure. The Binjai Tax Service Office (KPP) has an important role in increasing taxpayer compliance through various educational and socialization programs about taxation. This program aims to increase the understanding of taxpayers regarding their obligations and rights in the taxation system, so that they can fulfill tax obligations well.

Obstacles in the Tax Collection Process

Some obstacles that are often faced by billing officers include the address of an unknown or incorrect taxpayer, taxpayers who moved to residence without notifying the nearest Tax Service Office (KPP), taxpayers who disappear, and taxpayers who provide convoluted information when examined. These obstacles can hinder the tax collection process and lead to a decrease in tax revenue.

Tax Collection Steps

When the taxpayer does not pay or lacks paying taxes owed, the Directorate General of Taxes has the following billing steps:

Reprimand letter: issued 7 days after due tax payment due.
Forced Letter: published 21 days after the warning letter, signed by the Head of KPP.
Warrant for confiscation (SPMP): issued if the Taxpayer does not pay taxes within 24 hours after the issuance of a forced letter.
Determination of auction date: 10 days after the SPMP implementation, the Head of KPP submitted a request for the determination of the Taxpayer's Auction Date to the local State Auction Office.

Billing Mechanism at the Binjai Tax Service Office

This article aims to understand more about the mechanism of tax collection procedures at the Binjai Tax Service Office (KPP). This research was conducted at KPP Binjai because of the ease of access and data needed. The author had previously carried out the Field Work Practice (PKL) for one month at the Binjai KPP, so it had an initial understanding of the billing process.

Solution to Increase Compliance

Some solutions to increase taxpayer compliance include:

Improve Tax Education and Socialization: improve public understanding of taxation through an educational program that is easily understood and interesting.
Facilitate access to taxation services: providing taxation services that are easily accessible, both online and offline.
Increasing transparency and accountability: increasing transparency in tax management and providing accountability to taxpayers.
Improvement of Information Technology: utilizing Information Technology to facilitate the reporting and payment of taxes.
Improving service quality: improving service quality to taxpayers so that they feel comfortable and well served.

Conclusion

Increasing taxpayer compliance is very important to support the sustainability of national development. The Binjai Tax Service Office (KPP) has an important role in increasing taxpayer compliance through various educational and socialization programs about taxation. By increasing taxpayer compliance, the tax revenue target is expected to be achieved. This will support the sustainability of national development programs and improve the welfare of the community.

Recommendation

Based on the research, it is recommended that the Binjai Tax Service Office (KPP) should:

Improve tax education and socialization programs to increase public understanding of taxation.
Facilitate access to taxation services through online and offline channels.
Increase transparency and accountability in tax management.
Utilize Information Technology to facilitate the reporting and payment of taxes.
Improve service quality to taxpayers so that they feel comfortable and well served.

By implementing these recommendations, the Binjai Tax Service Office (KPP) can increase taxpayer compliance and achieve the tax revenue target. This will support the sustainability of national development programs and improve the welfare of the community.
Frequently Asked Questions (FAQs) about Tax Collection Procedure Mechanisms at the Binjai Tax Service Office

Q: What is the "self assessment" system in taxation?

A: The "self assessment" system in taxation is a system where taxpayers are fully responsible for calculating, paying, and reporting their taxes. This system is expected to increase state revenue from the tax sector.

Q: What are the roles of the Directorate General of Taxes in the "self assessment" system?

A: The Directorate General of Taxes still plays a role in supervising and taking action if data or provisions are found that are not in accordance with the taxpayer's report.

Q: What are the obstacles that are often faced by billing officers in the tax collection process?

A: Some obstacles that are often faced by billing officers include the address of an unknown or incorrect taxpayer, taxpayers who moved to residence without notifying the nearest Tax Service Office (KPP), taxpayers who disappear, and taxpayers who provide convoluted information when examined.

Q: What are the tax collection steps taken by the Directorate General of Taxes when the taxpayer does not pay or lacks paying taxes owed?

A: The tax collection steps taken by the Directorate General of Taxes include:

Reprimand letter: issued 7 days after due tax payment due.
Forced Letter: published 21 days after the warning letter, signed by the Head of KPP.
Warrant for confiscation (SPMP): issued if the Taxpayer does not pay taxes within 24 hours after the issuance of a forced letter.
Determination of auction date: 10 days after the SPMP implementation, the Head of KPP submitted a request for the determination of the Taxpayer's Auction Date to the local State Auction Office.

Q: What is the role of the Binjai Tax Service Office (KPP) in increasing taxpayer compliance?

A: The Binjai Tax Service Office (KPP) has an important role in increasing taxpayer compliance through various educational and socialization programs about taxation.

Q: What are some solutions to increase taxpayer compliance?

A: Some solutions to increase taxpayer compliance include:

Improve Tax Education and Socialization: improve public understanding of taxation through an educational program that is easily understood and interesting.
Facilitate access to taxation services: providing taxation services that are easily accessible, both online and offline.
Increasing transparency and accountability: increasing transparency in tax management and providing accountability to taxpayers.
Improvement of Information Technology: utilizing Information Technology to facilitate the reporting and payment of taxes.
Improving service quality: improving service quality to taxpayers so that they feel comfortable and well served.

Q: What is the expected outcome of increasing taxpayer compliance?

A: By increasing taxpayer compliance, the tax revenue target is expected to be achieved. This will support the sustainability of national development programs and improve the welfare of the community.

Q: What is the recommendation for the Binjai Tax Service Office (KPP) to increase taxpayer compliance?

A: Based on the research, it is recommended that the Binjai Tax Service Office (KPP) should:

Improve tax education and socialization programs to increase public understanding of taxation.
Facilitate access to taxation services through online and offline channels.
Increase transparency and accountability in tax management.
Utilize Information Technology to facilitate the reporting and payment of taxes.
Improve service quality to taxpayers so that they feel comfortable and well served.