<![CDATA[Abstract-This study aims to analyze the influence of tax service quality and e-filing system implementation on individual taxpayer compliance at the East Denpasar Pratama Tax Office, both partially and simultaneously. This research is motivated by fluctuations in individual taxpayer compliance levels at the East Denpasar Pratama Tax Office during the 2020–2024 period, despite the implementation of various digital innovations and improvements in service quality. The research method used was a quantitative approach with multiple linear regression analysis. Primary data were obtained by distributing questionnaires to 100 individual taxpayer respondents who had used the e-filing system and received direct service at the East Denpasar Pratama Tax Office. The results indicate that the quality of tax services has a positive and significant effect on taxpayer compliance, while the implementation of the e-filing system has no significant effect partially. However, simultaneously, the quality of tax services and the implementation of the e-filing system have a positive and significant impact on individual taxpayer compliance. This finding confirms that improving the quality of public services plays a dominant role in encouraging tax compliance, while e-filing effectiveness needs to be improved through digital literacy and user assistance. Keywords: Tax Service Quality, E-Filing, Taxpayer Compliance, SERVQUAL, TAM, TPB Abstak-Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan pajak dan penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur, baik secara parsial maupun simultan. Penelitian ini dilatarbelakangi oleh fluktuasi tingkat kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur selama periode 2020–2024, meskipun telah diterapkan berbagai inovasi digital dan peningkatan kualitas pelayanan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linear berganda. Data primer diperoleh melalui penyebaran kuesioner kepada 100 responden wajib pajak orang pribadi yang telah menggunakan sistem e-filing dan mendapatkan pelayanan langsung di KPP Pratama Denpasar Timur. Hasil penelitian menunjukkan bahwa variabel kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan penerapan sistem e-filing tidak berpengaruh signifikan secara parsial. Namun, secara simultan, kualitas pelayanan pajak dan penerapan sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Temuan ini menegaskan bahwa peningkatan kualitas pelayanan publik memiliki peran dominan dalam mendorong kepatuhan pajak, sementara efektivitas e-filing perlu ditingkatkan melalui literasi digital dan pendampingan pengguna. Kata Kunci: Kualitas Pelayanan Pajak, E-Filing, Kepatuhan Wajib Pajak, SERVQUAL, TAM, TPB]]>
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