IMPLEMENTASI TEKNOLOGI E-FILING DALAM PENINGKATAN KEPATUHAN BAGI WAJIB PAJAK

Abstract

This research aims to describe the implementation of increasing tax compliance through E-Filing technology as a digital transformation. This research uses a qualitative method with a case study approach as the main research design. Case studies allow researchers to conduct in-depth analysis of the implementation of E-Filing in terms of increasing tax compliance in a country. The population of this study consists of taxpayers who are involved in the E-Filing process, both individuals and business entities. The sample was selected using a purposive sampling method which takes into account variations covering various economic sectors, company size, and level of participation in electronic filing. This article discusses case studies regarding the implementation of E-Filing in an effort to increase tax compliance in a country. The implementation of E-Filing has proven effective in increasing tax compliance. Therefore, continuous efforts need to be made to increase the effectiveness of E-Filing in order to optimize tax revenues and support national development.