<![CDATA[Tax Deposit system allows taxpayers to deposit funds into a DGT-provided tax deposit account (virtual account). The deposit balance is automatically used to existing or future tax laibilities or underpayments. This study evaluates the implementation of tax payments through the deposit system. The evaluation adopted criteria published by the OECD (2021); relevance, effectiveness, impact, and sustainability. A descriptive qualitative evaluation model employed for data collection and analysis. The research object is KPP Madya Dua Jakarta Utara, which processes a substantial volume of deposit payments and users. The results of the study indicated that implementing tax payments through the deposit system meets the evaluation criteria of relevance and sustainability, but has yet to satisfy effectiveness and impact. Therefore, a comprehensive and periodic evaluation by the DGT is necessary.]]>
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