Questioning the Tax Service Information System

INDONESIA is a country that has the largest population in the world. Along with the turn of the year that the population in Indonesia is increasing, data taken from the Central Statistics Agency (BPS) states that in 2015 it recorded around 255,461.70 and is estimated to increase to 305,652.40 in 2035.

Therefore, the government stipulates taxes to support future life or advance a country. Taxes are the main source of state finance that will be used for the benefit of the government and the general public.

However, several problems occur in the tax environment, one of which is people who are reluctant to pay taxes; even though they pay the taxes they do, they will return to them, whether in the form of road infrastructure, food, or oil subsidies and so on.

The author takes the example of tax arrears on the types of vehicles in Jakarta, which is approximately 600,000 for four-wheeled vehicles and approximately 3,200,000 for two-wheeled vehicles, which reaches 1.6 trillion, the data stated by the Head of the DKI Jakarta Regional Tax and Retribution Agency, Edi Sumantri who was interviewed by one of the mass media.

Sometimes people who do not pay taxes have a negative mindset towards the state or they feel a loss if they pay taxes so they think that the money paid will be enjoyed by people who have positions in this country. Even though what they think is a big mistake, if they pay taxes on time it will have an impact on the good of the nation and state.

Compliance in paying taxes is a strategic position in increasing tax revenues as regulated in the legislation. In the Constitution of the Republic of Indonesia Number 19 of 2000 concerning tax collection by force letter, it is stated that to accommodate the development of the national legal system and dynamic community life and to provide legal certainty and justice as well as encourage increased awareness and compliance of the community in fulfilling obligations taxation.

Tax Notice

With the data above, it is stated that the author has a breakthrough in realizing the ideals of the state through taxation in Indonesia, namely implementing an information system for notification of tax payment times and threats that will be received when the notification is ignored.

This information system is based on Android where users can access it with one hand which is named E-MasGeng (Electronic Grace Period). In realizing this application, the author uses the SDLC method with the Waterfall model due to the high level of consistency in the implementation of each phase which is usually carried out by System Analysts.

In addition, there is counseling to the public regarding the E-MasGeng application who will be the officer who oversees tax reports from tax service users so that they can reduce or minimize the occurrence of tax arrears that can harm a country. With this, the author describes the flow in the process of using the E-MasGeng application, as follows:

 

So the system provides a report on arrears in tax payments along with specifications or details of the costs that must be paid. In addition, the system provides information on tax laws and regulations so that tax users are orderly in carrying out their obligations in paying taxes.

The modules used in the implementation of this system are 1) Tax users, namely the general public who will receive their tax reports in the system and will get other information about taxation through the E-MasGeng application.

2) Officer is someone who monitors tax service users who are still in arrears after receiving information about their arrears or having passed the payment grace period so that there is action by paying taxes on the spot.

3) Register and log in; intended for users of tax services and tax officers 4) Delete, edit or upgrade; intended for tax officers 5) Edit personal data; intended for the general public and tax officials 6) Documentation; a display or report result after the tax payment has been paid.

The application of the E-MasGeng application in the tax environment in Indonesia is to minimize state losses, due to a large number of arrears from tax service users so that this can improve tax services in Indonesia.

In addition, there are misunderstandings from the general public about the function and use of taxes so this application also helps in learning about taxation in Indonesia. With this, the author hopes that there will be an increase in awareness from the general public about the obligation to pay taxes because a delay will cause losses to the state.

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