<![CDATA[Purpose: This study examines the impact of e-filing, e-billing, and e-SPT on individual taxpayer compliance at KPP Pratama Makassar Selatan. Specifically, it seeks to determine whether implementing these electronic tax systems enhances taxpayers' adherence to tax regulations and improves the efficiency of tax administration. Research Design and Methodology: The study employs a quantitative approach using multiple linear regression analysis. The population consists of 232,165 registered individual taxpayers at KPP Pratama Makassar Selatan, with a sample of 100 respondents determined using Slovin's formula. A cross-sectional sampling technique is applied, and data is collected through questionnaire distribution. The hypothesis is tested using SPSS version 25 to assess the significance of e-filing, e-Billing, and e-SPT in influencing taxpayer compliance. Findings and Discussion: The results indicate that e-filing, e-billing, and e-SPT each positively and significantly affect individual taxpayer compliance. Taxpayers perceive these systems as efficient, accessible, and reliable, reinforcing their willingness to fulfill tax obligations. The findings support the Technology Acceptance Model (TAM), demonstrating that ease of use and perceived usefulness are key factors in adopting digital tax services. Implications: The study highlights the practical significance of digital tax systems in enhancing taxpayer compliance. Tax authorities should strengthen public awareness campaigns, improve user support services, and optimize digital tax infrastructure. Future research could explore behavioral factors influencing digital tax adoption and the role of government incentives in promoting compliance.]]>
