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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Nofitasari , Susi
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ANALISIS IMPLEMENTASI SISTEM ADMINISTRASI PERPAJAKAN PADA INSTANSI PEMERINTAH DALAM MENDUKUNG KEPATUHAN PAJAK Kholifatusholehah; Supriyanto; Nofitasari , Susi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46471

Abstract

This study aims to analyze the implementation of tax administration systems in government institutions in supporting taxpayer compliance. The research employs a qualitative approach with a descriptive method to provide an in-depth understanding of the phenomenon. Data were collected through observation, documentation, and literature review from relevant academic and official sources. The findings indicate that the implementation of technology-based tax administration systems, such as e-Filing and e-Billing, has significantly improved service efficiency, accessibility, and transparency. These improvements contribute to better supervision and encourage higher levels of taxpayer compliance. However, several challenges remain, including limited human resources, insufficient digital literacy among taxpayers, and suboptimal utilization of available technology. These constraints hinder the effectiveness of the system in achieving optimal compliance outcomes. Therefore, continuous improvements are required, particularly in enhancing human resource capacity, strengthening digital infrastructure, and increasing public awareness through socialization and education programs. Overall, the study highlights that a well-implemented and technology-driven tax administration system plays a crucial role in fostering sustainable taxpayer compliance within government institutions.
Co-Authors Kholifatusholehah Supriyanto