EFFECTIVENESS OF TAXPAYER IDENTIFICATION NUMBER
PREPARATION SERVICES THROUGH THE E-REGISTRATION SYSTEM AT KPP PRATAMA SUKABUMI
Naufal Sulthan Alfauzan, M Rizal Amirulloh, Rizki Hegia Sampurna
Universitas
Muhammadiyah Sukabumi, Indonesia
Email:
[email protected], [email protected], [email protected]
|
KEYWORDS Effectiveness; Taxpayer; Identification
Number Preparation Services |
ABSTRACT The tax revenue target from 2018-2020
continues to increase as well as the realization of tax revenue from year to
year has increased even though tax revenue continues to increase, but this
revenue has not reached the predetermined target, in achieving the tax target
requires awareness from taxpayers and compliance taxpayers in fulfilling
their obligations in paying taxes in accordance with applicable regulations.
One of the causes of not achieving the tax revenue target is the low
compliance of the taxpayers themselves. This study aims to determine the
effectiveness of the service for making taxpayer identification numbers
through the e-registration system at the Sukabumi Pratama Tax Service Office. In this study the research
method used is a qualitative method with a descriptive approach. The
inhibiting factor for submitting an NPWP through the e-registration
application in the field is the lack of public awareness to apply for an
NPWP, besides that there is a lack of public understanding of the use of the
e-registration system in registering NPWP and also there are still network
disturbances when accessing the e-registration application |
INTRODUCTION
E-Registration
is a form of electronic system for online registration (Jawas, 2017).� Making an NPWP by e-regritation is through
internet access to the Directorate General of Taxes website at
http://www.pajak.go.id by selecting (clicking) the e-registration menu. After
that, taxpayers are required to enter the required personal data based on
identification (KTP / SIM / Passport) and then taxpayers can choose between
uploading, submitting directly, or sending printouts of completed forms along
with the required documents via postal delivery services to the Primary Tax
Service Office (KPP) or the local Taxation Counseling and Consultation Service
Office (KP2KP) (Alam & Nirwana, 2020).
The
implementation of the e-registration system has been effectively used since
2005, namely since the issuance of the Decree of the Director General of Taxes
Number: KEP-173/PJ/2004 dated December 7, 2004 concerning Procedures for
Registration and Elimination of Taxpayer Identification Numbers as well as
Confirmation and Revocation of Taxable Entrepreneurs with the E-Registration
System which has been updated with the Regulation of the Director General of
Taxes Number PER/24/PJ?2009 dated March 16, 2009 concerning Procedures for
Registration of Taxpayer Identification Numbers and/or Confirmation of Taxable
Entrepreneurs and Changes in Taxpayer Data and/or Taxable Entrepreneurs with
the E-Registration System (Bandiyono & Chaerul, 2019).
With
the development of existing technology, of course, the method of NPWP
registration electronically is more practical than the manual creation service (Dharma, 2004).
Public access becomes easier because there is no need to visit the Tax Office
which may be far from the position or residence of the taxpayer. Especially if
the relevant tax agency, in this case the Tax Service Office (KPP) or the Tax
Counseling and Consultation Service Office (KP2KP) can provide services for
online NPWP registration for people who may not be very familiar with its
application. With services through the e-registration system, the public does
not need to be bothered to have an NPWP, so the number of registered taxpayers
will increase which is expected to contribute to increasing revenue from the
tax sector (Dunn, 2015).
The
West Java region, especially Sukabumi City as a metropolitan city, has the
potential for a large number of taxpayers, which will automatically have an
impact on increasing state revenue from the taxation sector. Sukabumi City is
one of the areas that contributes to state revenue in the tax sector. The
following is a table of tax revenue of KPP Pratama Sukabumi City from 2018-2020 (Yanti, 2020).
Table 1 Tax
Revenue of KPP Pratama Sukabumi in 2018-2020
|
Year |
Total Registered Taxpayers |
Target |
Revenue |
Achieved |
|
2018 |
385,681 |
1.307.664.320.000 |
1.117.486.262.795 |
85,46% |
|
2019 |
431,664 |
1.437.487.596.000 |
1.285.292.318.090 |
89,41% |
|
2020 |
625,102 |
1.252.929.230.000 |
1.127.737.997.583 |
90,01% |
Based on
the data above, it is known that the tax revenue target from 2018-2020
continues to increase as well as the realization of tax revenue from year to
year has increased even though tax revenue continues to increase, but this
revenue has not reached the predetermined target, in achieving the tax target,
awareness of taxpayers and taxpayer compliance in fulfilling their obligations
to pay taxes in accordance with applicable regulations. One of the causes of
not achieving the tax revenue target is the low compliance of the taxpayer itself (Handoko, 2003).
KPP
Pratama Kota Sukabumi is an agency specifically assigned to serve taxation
activities in the Warudoyong Sub-district area which consists of five villages,
namely Sukakarya Village, Dayeuhluhur Village, Nyomplong Village, Benteng Village,
Warudoyong Village (Mutiarin & Zaenudin, 2014). In terms
of location, the location of KPP Pratama Kota Sukabumi can be said to be quite
far from the five villages it serves. This can be one of the factors that cause
taxpayers to be reluctant or discourage them from visiting the office to obtain
the tax services they need, one of which is the service of making a Taxpayer
Identification Number (NPWP) to register themselves as registered taxpayers at
KPP Pratama Sukabumi City, considering the time and costs that must be
sacrificed to reach the location of the office. However, with the launch of the
online Taxpayer Identification Number (NPWP) service through the e-registration
system, it is expected to be an alternative way to register as a new taxpayer
because its use can be done anywhere and anytime, but of course it must be
connected to an internet connection (Nadila, 2018).
Based on
preliminary observations obtained by researchers in the field, there is a
phenomenon seen by researchers, namely tax revenue has not reached the
predetermined target even though there is an increase every year (Rahmadana et al., 2020). In addition, prospective NPWP applicants
still experience difficulties in completing the e-registration application.
This is evidenced by one of the uploads of the Sukabumi City community who
complained on the Instagram comment feature of KPP Pratama Sukabumi, as
follows:
Figure 1 Instagram comment feature of KPP Pratama Sukabumi
Based on
the background description above, the author is interested in conducting
research with the title: "Effectiveness of Taxpayer Identification Number
Making Services through the E-Registration System at KPP Pratama Sukabumi
City".
LITERATURE
REVIEW
Effectivity
According
to (Effendy & Krause, 2019) effectiveness is
defined as "communication whose process achieves the planned objectives in
accordance with the budgeted costs, the set time and the specified number of
personnel."
Public service
According
to Sinambela in (Monoarfa, 2012) Service is any
activity that is profitable in a collection of unity, and offers satisfaction
even though the results are not tied to a physical product.
E-Registration System
The
e-registration system is a taxpayer registration system and the confirmation of
taxable entrepreneurs and changes in taxpayer and taxable entrepreneur data via
the internet which is directly connected online with the Directorate General of
Taxes (Regulation of the Director General of Taxes Number 24 of 2009 concerning
Procedures for Registration of Taxpayer Identification Numbers and / or
Confirmation of Taxable Entrepreneurs and Changes in Taxpayer Data and / or
Taxable Entrepreneurs with the E-Registration System) (Sigalingging, 2015)
Premise
The
premise in this study, namely the Effectiveness of Taxpayer Identification
Number Making Services through the E-Registration System at KPP Pratama Sukabumi,
is less effective because there are still many obstacles or obstacles
experienced in making Taxpayer Identification Numbers (NPWP) through the
e-registration system including, if the taxpayer chooses to submit the required
file through postal delivery services, the speed or duration of the file
arriving at the KPP will depend on the performance of the post (Siagian, 2005). The E-Registration
system was created as one of the conveniences provided or offered by the DGT to
the public in terms of NPWP making services. But the problem is, the level of
IT literacy of the Indonesian people is still low. The socialization of this
system is still lacking because there are still many taxpayers who do not know
about the existence of this online registration system. This will certainly
have an impact on the Effectiveness of NPWP Making Services through the
E-Registration System at KPP Pratama Sukabumi (Sedarmayanti & Rahadian, 2018).
RESEARCH METHOD
In
this research, the research method used is a qualitative method with a
descriptive approach. So that this research which uses qualitative methods with
a descriptive approach is used to determine the Effectiveness of Taxpayer
Identification Number Making Services through the E-Registration System at KPP
Pratama Sukabumi City.
The
unit of analysis to be studied is the Sukabumi City Primary Taxation Service
Office. The informants in this study are:
1. Key
Informants, Key informants are people or sources who are considered to know the
most about the object of research. In this case, researchers interviewed
several sources at the Sukabumi City KPP using purposive sampling techniques.
2. Complementary
Informants Complementary informants are subjects who are considered to know the
object under study, namely some taxpayer communities that researchers meet
using Incidental Sampling techniques.
The stages in data collection are observation, interview, and
documentation. The data validation used in this research is the credibility
test using triangulation techniques. The data analysis technique used in the
field in this study is using the Milles and Huberman model, namely Data
Reduction, Data Display, Data Collection, and Decision Making or verification.
e-Registration or Online Taxpayer Registration System
is an application system part of the Tax Information System within the
Directorate General of Taxes of the Ministry of Finance based on hardware and
software connected by data communication devices used to manage the Taxpayer
registration process. This system is divided into two parts, namely the system
used by Taxpayers which functions as a means of online Taxpayer registration
and the system used by Tax Officers which functions to process Taxpayer
registration. The e-Registration program is a program that is well known by the
public related to taxes, such as taxpayers and tax officials. This program was
developed by the Directorate General of Taxation and is used to manage the
online taxpayer registration process. The procedure for submitting NPWP services
through the e-registration application has been carried out properly in
accordance with PER-04/PJ/2020. Every community or agency that has fulfilled
the objective and subjective requirements is required to register an NPWP at
the KPP whose working area includes the residence or domicile of the Taxpayer.
The NPWP registration service at KPP Pratama Kota Sukabumi is carried out no later than one working day when
all requirements have been considered complete by the tax authorities. From the
research results, the number of registered taxpayers through the e-registration
application at the Sukabumi City Primary Tax Service
Office has increased from 2018 to 2020 and the manual is no longer used. It can
be concluded that at the Primary Tax Service Office, Sukabumi
City, the use of e-registration has been maximized so that no registered
taxpayer data has been found through the manual for the past 3 years. The
e-Registration system was developed with the aim of facilitating the NPWP
registration process for taxpayers. This system can provide facilities that
enable taxpayers to register their NPWP online, thus facilitating the
registration process and reducing the time needed to register. However, there
may be obstacles encountered such as lack of public awareness to apply for
NPWP, lack of public understanding of the use of the e-registration system in
registering NPWP and also network disturbances when accessing the
e-registration application.
The inhibiting factor for submitting an NPWP through
the e-registration application in the field is the lack of public awareness to
apply for an NPWP, besides that there is a lack of public understanding of the
use of the e-registration system in registering NPWP and also there are still
network disturbances when accessing the e-registration application. The efforts
of the KPP Pratama City of Sukabumi
to overcome the obstacles to implementing e-registration are by conducting
outreach activities to the public both directly and indirectly, such as spoken
tax, tax volunteers, tax goes to school, and online tax learning services.
There are several obstacles that can be experienced in
making NPWP through the e-Registration system. Some of them are 1) Lack of
public awareness to apply for NPWP, so that there are still many people who
have not been registered as taxpayers; 2) The lack of public understanding of
the use of the e-registration system in registering NPWP. Some people may not
yet know the method or procedure for registering an NPWP through the
e-Registration system; 3) There are still network problems when accessing the
e-registration application. This can make the registration process more
difficult or delay the registration process; 4) Lack of internet access or
hardware required to access the e-Registration application; 5) Delays in
filling in the required data in the NPWP registration process, resulting in
delays in the registration process. 6) Lack of awareness from the public about
the importance of having an NPWP, which causes a lack of interest from the
public to register. 7) Lack of understanding from the public about the NPWP
registration procedure, causing difficulties in filling out the registration
form correctly and completely; 8) Lack of support from KPP in providing
information and guidance on how to register an NPWP through the e-Registration
system; 9) There are still people who are more comfortable registering their
NPWP manually than through the e-Registration system; and 10) There are still
other problems such as data security issues that can cause people to hesitate
to fill in their personal data.
Those are some of the obstacles experienced in making
NPWP through the e-Registration system. However, the KPP Pratama
City of Sukabumi can make efforts to overcome these
obstacles by conducting online socialization activities and tax learning
services.
KPP strives to provide good and effective services in
serving the NPWP through the e-Registration system. However, customer
satisfaction related to service performance can vary from one individual to
another and also depends on other factors such as the quality of service
received, time spent on registration, and errors that occur in the registration
process. However, the results of the research conducted show that at the Sukabumi City Primary Tax Service Office, the use of
e-registration has been maximized so that no registered taxpayer data has been
found through manuals in the past 3 years.
From the results of the research conducted, it shows
that at the Primary Tax Service Office in Sukabumi
City, the use of e-registration has been maximized so that no registered
taxpayer data has been found through manuals in the past 3 years. This shows
that KPP Pratama Sukabumi
has made efforts to simplify the NPWP registration process for taxpayers and
make services more effective and efficient. However, there may be obstacles
encountered such as lack of public awareness to apply for NPWP, lack of public
understanding of the use of the e-registration system in registering NPWP and
also network disturbances when accessing the e-registration application. The
efforts made by the KPP Pratama Sukabumi
City in overcoming these obstacles, such as socialization activities and online
tax learning services, show that KPP Pratama Sukabumi is trying to provide good and effective service in
serving the NPWP through the e-Registration system. However, be sure to verify
with the appropriate authorities to get definite and up to date answers.
According to the results of the research conducted,
KPP Pratama Sukabumi
conducts outreach activities to the public regarding making NPWP through the
e-Registration system. This socialization activity is carried out both directly
and indirectly, such as through speaking tax, tax volunteers, tax goes to
school, and online tax learning services. It is hoped that this socialization
activity will increase public awareness and understanding of the use of the
e-registration system in NPWP registration so that it can facilitate the NPWP
registration process for taxpayers. But make sure to verify with the authorities
to get definite and up to date answers.
CONCLUSION
The inhibiting factor for
submitting an NPWP through the e-registration application in the field is the
lack of public awareness to apply for an NPWP, besides that there is a lack of
public understanding of the use of the e-registration system in registering
NPWP and also there are still network disturbances when accessing the
e-registration application. The efforts of the KPP Pratama
City of Sukabumi to overcome the obstacles to
implementing e-registration are by conducting outreach activities to the public
both directly and indirectly, such as spoken tax, tax volunteers, tax goes to
school, and online tax learning services.
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Copyright Holders:
Naufal Sulthan Alfauzan, M Rizal Amirulloh, Rizki Hegia Sampurna (2023)
First publication
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Devotion - Journal
of Research and Community Service
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