<![CDATA[The phenomenon behind this research is the increasingly rapid development of technology and the Covid-19 pandemic which has prompted the Directorate General of Taxes (DGT) to make efforts to implement digitalization of tax administration. This is done as a response to the regulation on limiting taxpayer visitors at the tax office by the government in face-to-face services. This digitalization requires taxpayers to take care of tax administration electronically or online through the DJP Online application. This study aims to determine the relationship between tax services and taxpayer compliance in an effort to optimize individual tax revenues during the Covid- 19 pandemic. This research was conducted at the Primary Tax Office of Tanah Abang Tiga, Jakarta. The author used a descriptive qualitative research method, where data was collected through interviews, observation, and documentation and the results are described as was during data collection. The data collected consisted of primary data, namely the result of interviews, and secondary data, namely documentation of data at the the tax office. The results of this study indicate that: (1) The implementation of tax administration digitalization works well and is effective in optimizing individual tax revenue during the Covid-19 pandemic; (2) inhibiting factors in the application of tax administration are the taxpayer's lack of understanding of technology, lack of infrastructure and personnel and IT resources, internet network problems, systems that are not well prepared, and restrictions on taxpayer visits to the tax office; and (3) the driving factor in the application of tax administration digitalization is that the DGT is motivated to update servers and data and the Account Representative (AR) is active in approaching taxpayers.]]>
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