Indonesian Annual Individual Taxpayer - Survey Report

In recent months, many public service announcements have been airing information about the obligation of every citizen to report their annual individual tax. The periods of reporting individual tax are usually started from January to March in every year. However, as society’s interest on reporting their individual tax are remaining higher than previous years, the office of taxation service decide to prolong the period of reporting to April 2016. As the hype of individual tax report is still in the air, we conducted a survey aimed to map respondents’ behaviour on reporting their annual individual tax. The survey was conducted toward 684 respondents in nationwide.

Up to the end of 2014, the total number of Indonesian individual taxpayer is about 27 million citizens. We treat the number as the population of the survey, and calculated 684 respondents as an acceptable number of sample size according to the calculation of Krejcie&Morgan (1970) table of sample size. The propositions of respondents are 56% men and 44% women, ranging from 20-45 years old. Related to the geographical proposition, most of our respondents are concentrated in Java, although we also received feedback from respondents in Sumatera, Kalimantan, Sulawesi, Bali&Nusa Tenggara, as well as Maluku and Papua.

Among several findings we found in the survey, three points could be highlighted as the most interesting findings. From all respondents participated in the survey, 51% of them already have NPWP, but only 75% of those who already have NPWP reported their annual individual tax. Moreover, e-filing service as the recent feature offered by taxation service office becomes a prominent finding. Respondents’ interest of using e-filing service was quite high. However, only 47% of respondents who have reported their tax are already using e-filing service.

First of all, we would like to examine respondents’ knowledge of individual tax reporting program held by government in early months of each year. In general, 83% of respondents know about the regulation of reporting individual tax, however not all of them already have their personal tax number (NPWP) yet. Among all respondents participated in the survey, 51% of them already have NPWP, but only 75% of those who have NPWP already reported their annual individual tax.

Our next question was subjected only to respondents who have reported their annual individual tax. Apparently, most of our respondents are more likely to be the last minute person since more than half of them report their individual tax on March. However, 18% of respondents reported their individual tax on January, 17% of them reported on February, and up to right now 4% of them are still reporting on this month.

Another considered factor that believed as affecting respondents’ enthusiasm on reporting their individual tax is the e-filing service offered by government. In order to be able to use this service, people are required to have their personal e-filing number (EFIN). Among all respondents who have NPWP, only 63% of them already have e-filing number (EFIN).

We then asked about how do respondents report their annual individual tax. Three methods were mentioned by respondents. First method they use were using e-filing service (47%). The second method they use were visiting the tax service office (31%), while the last method was they had their tax reported by their offiece (22%).

Regarding respondents’ experience on filling their SPT tax form, most of respondents said that they fill the form by themselves. The lesser respondents said that they had their form filled by the financial department in their office, their spouse, and their friend who understand about taxation but doesn’t belong in the financial department.

As most respondents who have NPWP once said that they already have EFIN, we asked about their interest on using e-filing service. We found that actually 93% of respondents are interested in using e-filing service, however as we mentioned before, up to right now only 47% of respondents who have reported their individual tax used e-filing service. Two main reasons were mentioned by respondents about their motivation of using e-filing service. 55% respondents said that using e-filing service would make the process of reporting their tax become faster, while 45% respondents consider it would make the process easier.

Although the number was relatively low, but 7% respondents said that they did not interested to use e-filing service. Most respondents said that they don’t know how to use e-filing service so that they were not interested to use the service. Other respondents said they do not have EFIN, and the least respondents said that there was no guidance available to support them filling SPT on e-filing platform.

At last, we would like to discover the motives of the rest 25% respondents who have NPWP but did not report their annual individual tax yet. First, 44% respondents said that they do not have time to report their tax. Second, 37% respondents said that they do not know how to report their tax. Third, 18% of respondents said that they do not know how to fill the SPT form. And fourth, the only 1% respondents consider reporting their annual individual tax as unnecessary activity.

For more detail you can download XLS report at the button below (bahasa). JAKPAT report consists of 3 parts which are 1) Respondent Profile, 2) Crosstabulation for each question and 3) Raw Data. Respondent profile shows you demographic profiles ( gender,age range, location by province, and monthly spending). Cross tabulation enables you to define different demographic segment preference on each answer.