PENERAPAN E-FILING SEBAGAI STRATEGI MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM MEMAKSIMALKAN PENERIMAAN NEGARA

Abstract

Digital technology innovation in reporting Tax Returns (SPT) that allows submission to be done online in a faster and more efficient way is known as E-Filing. Given the importance of tax as the main source of state revenue and the still low level of compliance from taxpayers, it is hoped that E-Filing can simplify the reporting process and increase participation from taxpayers. This study applies a descriptive qualitative descriptive method, which aims to analyze the effectiveness of e-filing in improving taxpayer compliance at KPP Pratama Magelang. The results of the study show that e-filing provides convenience, reflected in the increase in electronic tax reporting and the increase in the realization of tax revenue. However, obstacles such as lack of digital literacy and technical problems are still challenges. Overall, e-filing has proven effective in encouraging taxpayer compliance supported by the E-Government theory from Indrajit 2016, but efforts to increase capacity and continuous education are needed. With the right approach and consistent support, e-filing is expected to function not only as a digital solution, but also as a strategic tool in increasing tax awareness and compliance widely.