Abstract
The Directorate General of Taxes' Self Assessment method gives taxpayers the confidence to calculate, pay and report their own taxes. E-filing facilitates tax reporting in Indonesia, supporting the Directorate General of Taxes' efforts to accelerate revenue. Qualitative research using the meta-analysis method shows that WP behavioral interest affects the effectiveness of e-filling which has an impact on formal tax compliance. The low effectiveness can be caused by the lack of WP interest, which is reflected in the preference for using other methods and the lack of recommendations. Socialization and awareness raising are needed. The e-filing application plays an important role despite some technical constraints. Changes to information technology affect the level of formal compliance of taxpayers. The information technology acceptance model emphasizes perceived usefulness in influencing user behavior. Despite technical constraints, technological developments such as e-filing receive a positive response from taxpayers for future tax return submission.
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