<![CDATA[Tax revenue plays a very important role in supporting the welfare of society in Indonesia. Therefore, increasing contributions from tax revenue has become the main goal every year. One of the efforts that can support this is the implementation of an e-filing reporting system for Annual Tax Returns (SPT), which is expected to enhance compliance among Individual Taxpayers. This research aims to examine the implementation of e-filing in improving the ease of submitting SPT for Individual Taxpayers at the Primary Tax Service Office (KPP) in Banjarmasin. This study uses a qualitative method with a case study approach. The data collected consists of primary data from interviews with tax employees and taxpayers. Secondary data is obtained from sources such as office documents, documentation materials, and articles compiled by third parties. The analysis model used in this research is domain analysis, with the process consisting of data reduction, data presentation, conclusion and verification, and final conclusions. The results showed that the implementation of the e-filing system has a positive impact on taxpayer compliance in submitting Annual Tax Returns. A good quality e-filing system can encourage taxpayers to be more compliant in reporting SPT. The existence of the e-filing system facilitates taxpayers in submitting SPT without the need to visit the tax office directly, making it more effective, convenient, secure, and saving time and effort. It is hoped that the implementation of e-filing can change the habits of taxpayers who previously reported taxes manually to a more digital process.]]>
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