<![CDATA[The existence of the COVID-19 pandemic has an impact on public services that have become completely digital or reduce direct interactions. One of them is the tax service that has changed by implementing digital services. The implementation of digitization pays attention to aspects that can support the successful implementation of e-government, namely the readiness of human resources, participation, government support in the form of budget availability and consistency, security, and infrastructure. The existence of E-government is intended to provide convenience in tax services, with the COVID-19 outbreak, of course, the implementation has undergone changes carried out according to health protocols. The purpose of this study was to describe the implementation of e-government during the pandemic at the Salatiga City Pratama Tax Service Office and to find out the obstacles experienced in implementing e-government during the pandemic. This research uses qualitative research and descriptive approach. With the research location at the Pratama Tax Service Office, Salatiga City. The technique of determining the informants used purposive sampling technique. This study uses primary and secondary data, namely interviews and documentation. The validity of the data used is triangulation techniques with data analysis techniques Miles & Huberman Model. The results of this study conclude that the implementation of E-government at KPP Pratama Salatiga during the Covid-19 pandemic has gone well. This can be seen from the implementation of the basic elements of implementing E-government such as capacity, support and value. In the capacity indicator, it is known that the quality of available human resources (HR) has met the required standards and there has been training and competency development for related officers. In the support indicator, it is known that KPP Pratama Salatiga has received support in the form of budget or capital used for the development, maintenance and management of the E-government taxation system. Then on the value indicator, it is known that the existing facilities and infrastructure or infrastructure can still be said to be not ideal. This is because the existing infrastructure is still quite old and there has been no update from the central taxation directorate general. This resulted in the occurrence of several obstacles or obstacles such as obstacles in accessing systems such as E-filing, E-registration and so on which were caused by the server being down.]]>
