<![CDATA[This study examines digital tax administration at UPTB 5 Bapenda Surabaya, focusing on the SIMPADA application for restaurant tax management. The main problems identified include low taxpayer compliance due to high business operational intensity, digital divide barriers, banking transfer errors, and unrecorded business closures that cause overstated tax receivables. To evaluate these issues, this study proposes a qualitative descriptive method based on participatory observation, focusing on physical-to-digital data synchronization. The main findings indicate that utilizing distinct sequential numbering on billing documents effectively reduces data entry errors. Furthermore, integrating field photographs and physical archive sheets successfully mitigates overstated receivable risks. In terms of law enforcement, the system operates as an objective Decision Support System, utilizing a threshold of two ignored invitation letters to escalate non-compliance into an Official Memo (Nota Dinas). In conclusion, while SIMPADA effectively optimizes revenue monitoring and administrative enforcement, it requires automated reminder notifications and inclusive visual guides to bridge taxpayers' operational and technological barriers.]]>
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