Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce

ANALISIS IMPLEMENTASI SISTEM ADMINISTRASI PERPAJAKAN PADA INSTANSI PEMERINTAH DALAM MENDUKUNG KEPATUHAN PAJAK

Kholifatusholehah (Unknown)
Supriyanto (Unknown)
Nofitasari , Susi (Unknown)



Article Info

Publish Date
18 May 2026

Abstract

This study aims to analyze the implementation of tax administration systems in government institutions in supporting taxpayer compliance. The research employs a qualitative approach with a descriptive method to provide an in-depth understanding of the phenomenon. Data were collected through observation, documentation, and literature review from relevant academic and official sources. The findings indicate that the implementation of technology-based tax administration systems, such as e-Filing and e-Billing, has significantly improved service efficiency, accessibility, and transparency. These improvements contribute to better supervision and encourage higher levels of taxpayer compliance. However, several challenges remain, including limited human resources, insufficient digital literacy among taxpayers, and suboptimal utilization of available technology. These constraints hinder the effectiveness of the system in achieving optimal compliance outcomes. Therefore, continuous improvements are required, particularly in enhancing human resource capacity, strengthening digital infrastructure, and increasing public awareness through socialization and education programs. Overall, the study highlights that a well-implemented and technology-driven tax administration system plays a crucial role in fostering sustainable taxpayer compliance within government institutions.

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Journal Info

Abbrev

pendas

Publisher

Subject

Other

Description

Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education ...