EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN

Abstract

The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.