Evaluation of the Implementation of Accelerated Income Tax Restitution for Individual Taxpayers

Abstract

Acceleration of tax refund for individual taxpayers is Indonesia government’s facility
to a preliminary refund of Income Tax overpayment for Individual Taxpayers by
guaranteeing the settlement process within 15 (fifteen) working days. This study aims
to analyze how the accelerated income tax refund for individual taxpayers are
implemented based on the four maxims principle, namely equality, certainty,
convenience, and economy. The survey sample consisted of individuals with the
individual taxpayer’s criteria who had submitted the2022 individual income tax
return selected with a simple random sampling approach. This study uses primary
data derived from the distributing questionnaire and in-depth interviews. Likert scale
is used to assist in data analysis for tests conducted in this study. The results of this
study indicate that the application of accelerated income tax restitution for WPOP has
fulfilled the principles of equality, certainty, convenience, and economy. However,
there are several things that need to be improved in terms of individual taxpayer's
understanding of tax administration to accelerate income tax refunds for individual
taxpayers.