INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Vol. 2 No. 3 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)

E-FILING IN TAX: IMPROVING COMPLIANCE THROUGH DIGITAL INNOVATION

Andi Andi (Fakultas ekonomi & bisnis Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
14 Mar 2026

Abstract

An online tax reporting method that allows taxpayers to submit their tax reports more quickly, safely, and accurately through the internet is called e- filing. The implementation of e-filing aims to improve tax compliance by simplifying the reporting process, improving data protection, and providing support and education for taxpayers. The study conducted based on this literature research uses the literature research method. The findings of this study show that the implementation of e-filing is a powerful strategy in improving tax compliance. By utilising technology to simplify the reporting process, improve data protection, and provide adequate education and support, e-filing not only improves administrative efficiency but also builds taxpayer trust and compliance. Therefore, e-filing can be viewed as an important tool in sustainable and comprehensive tax reform.

Copyrights © 2025






Journal Info

Abbrev

INJOSER

Publisher

Subject

Religion Humanities Social Sciences

Description

INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) is a scientific journal that publishes articles in the fields of humanity, social science. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: ...