Tax Collection Process Research Articles

Evaluation of Mining Sector Tax Collection Performance from the Perspective of Regional Fiscal Management

Local revenue is a primary source of funding for development at the local level, one of which is through the collection of Non-Metallic Mineral and Rock (Mineral Bukan Logam dan Batuan/MBLB) taxes. This study aims to analyze the effectiveness of the collection of Group C MBLB taxes in Palu City and to identify the supporting and inhibiting factors in the tax collection process. The research method used is a quantitative study with a descriptive-analytic approach, utilizing secondary data from the Regional Revenue Agency of Palu City and limited interviews with relevant staff. Data analysis focuses on calculating the effectiveness level of tax collection and evaluating the factors that influence target achievement. The results show that the effectiveness of Group C MBLB tax collection in Palu City during the period 2019 to 2022 was categorized as highly effective, but it declined to a less effective category in 2023. Key supporting factors include a strong legal basis, investment growth, adequate supporting facilities, and an integrated online payment system. On the other hand, limitations in human resources, lack of taxpayer understanding of online payment procedures, inaccurate taxpayer data, and complex bureaucracy are significant obstacles.

Strategi Komunikasi Badan Pendapatan Daerah Upaya Meningkatkan Kesadaran dan Kepatuhan Wajib Pajak Restoran (Studi kasus pada kantor BAPENDA Lampung Utara)

This study examines the communication strategies implemented by the Regional Revenue Agency in increasing awareness and compliance of restaurant taxpayers in North Lampung Regency. This study uses a qualitative descriptive method, with data collection techniques through document studies and field research in the form of interviews. The findings show that the communication strategies used include delivering persuasive messages through direct socialization, utilizing social media, and a service approach that focuses on taxpayers. These strategies aim to increase taxpayer understanding, compliance, and participation in carrying out their obligations. In restaurant tax revenue, there are several aspects of communication that are indicators of taxpayer assessment, namely: 1) Service to taxpayers, 2) Principle of justice, 3) Legal certainty and its enforcement, 4) Transparency in administration, and 5) Restaurant tax collection process. In addition to socialization, the North Lampung Bapenda also carries out counseling and coaching activities for business actors as part of an effort to increase their compliance in paying restaurant taxes.

Optimizing the Provision of PBB Billing Letters to Increase Local Revenue at Bapenda UPTB 2 Rungkut Region in Dukuh Sutorejo Village

Optimizing Property Tax (PBB) revenue is a primary focus in enhancing the Regional Original Revenue (PAD) in Surabaya City. This study aims to analyze the implementation of PBB tax bill delivery through a door to door approach in Dukuh Sutorejo Village, Mulyorejo District. The methods used include tax arrears data verification, field validation, and uploading collection results into the Regional Revenue Agency (Bapenda) system. The data were analyzed to identify obstacles to PBB payments, such as discrepancies in Tax Object Numbers (NOP), taxpayers' economic constraints, and a lack of tax awareness. Its results indicate that delivering PBB tax bills directly increases tax payment realization, both through full payment and installment methods. Additionally, field validation successfully identified NOPs that require updates or deletion, thereby improving the efficiency of the tax collection process. Education provided during verification effectively raised taxpayers' awareness of the importance of tax compliance. The conclusion of this study is that the door to door approach, combined with the delivery of PBB tax bills, can be a strategic solution to optimize regional tax revenue. This method is recommended for broader implementation to support sustainable regional development through increased Regional Original Revenue (PAD).

MODELLING THE FINANCIAL SYSTEM EFFICIENCY UNDER DIGITAL TRANSFORMATION OF TAX POLICY: ECONOMIC PERSPECTIVE

The aim of the research is to study the impact of using electronic channels for reporting and paying taxes on increasing the financial system efficiency using multiple regression models. The research employed correlation and regression analysis, as well as a doctrinal approach. The study confirmed that the e-filing rate for Value Added Tax (VAT) and Corporate Income Tax (CIT) has a significant impact on the timeliness of tax payments, expenditures, and net revenue. At the same time, the level of electronic declaration for Personal Income Tax (PIT) did not demonstrate an impact on the studied indicators. In summary, it was noted that the digital transformation of tax policy has a noticeable impact on the efficiency of the financial system and sustainable development, particularly through the development of electronic declarations. However, the desired result depends on the effectiveness of the digital transformation process itself. The regulation of digital transformation in different jurisdictions plays an important role in this. In view of the experience of the European Union (EU), the regulation of digital transformation should take into account standardisation and harmonisation, cooperation, exchange of information, and modernisation in order to increase efficiency. The use of this experience in other countries can contribute to simplifying the interaction between the participants in the process, increasing transparency, combating tax evasion and corruption, increasing the efficiency of the tax collection process, and ensuring fairness for taxpayers.

Tax collection obstacle resolution strategy and taxpayer profile validity

This study aims to analyze the obstacles in the tax collection process and the validity of taxpayer profiles at KPP Madya Palembang. This research is motivated by significant challenges in achieving national revenue targets, particularly in resolving tax collection arrears. The study employs a qualitative method with a case study approach to explore the phenomenon in depth. Primary data were obtained through interviews with four informants, while secondary data were gathered through literature reviews and document analysis to provide a comprehensive perspective. The findings reveal three main categories of tax collection obstacles: technical, administrative, and potential future challenges. Technical obstacles are related to practical and operational issues in the field, administrative obstacles include procedural and administrative processes, while future challenges involve limited resources and preparations for Coretax 2025. Proposed strategies include regularly updating taxpayer data, enhancing inter-agency coordination, and implementing automated tax collection systems. The novelty of this research lies in the specific categorization of obstacles into three main categories analyzed in an integrated manner, as well as an in-depth exploration of the relationship between taxpayer profile validity and tax collection effectiveness using recent data (2021–2023). Furthermore, the study’s focus on a specific location, KPP Madya Palembang, provides contextually relevant recommendations. This study concludes that synergy between addressing tax collection obstacles and ensuring the validity of taxpayer data is crucial to sustainably increasing national revenue while supporting efficient and transparent fiscal management practices.

The Influence of Corporate Governance Practices on Efficiency of Tax Revenue Collection in Laikipia County Government, Kenya

Effective and efficient revenue collection is essential for the smooth running of government operations. Meeting the required revenue targets helps reduce public debt and enables the advancement of development projects in a country. The revenue is raised from both tax and non-tax revenue. Various factors influence the amount of revenue raised, including good corporate governance policies. Good corporate governance policies are positively linked to higher amounts of revenue raised. These policies ensure operations and compliance with set laws. Countries set revenue targets to be met by the end of each fiscal year, yet many countries do not achieve these targets. Kenya is no exception; over the years, the revenue raised by the Kenyan Government has remained low. Currently, the country aims to achieve a tax-to-gross domestic product ratio of 17.9 in the 2023/24 fiscal year, which is too low compared to the average of the developed countries, which is 40 percent. In 2010, a new constitution was passed, which saw the formation of county governments. The operations of the county governments began in 2013. Since devolvement, Laikipia County Government has only met the revenue target from own sources twice. Hence, there is a need to analyze the effect of corporate governance practices on the efficiency of tax revenue collection in Laikipia County Government. To meet this objective, primary data was collected from 93 employees of Laikipia County Government using a self-administered questionnaire. A multiple regression analytical model was employed in the analysis. Efficiency and effectiveness were used as yardsticks that measure different dimensions of Performance. The findings showed that improvement in governance significantly influences the tax collection process, given its strong positive effect on the effectiveness of tax performance, but weakly influences efficiency. The study recommended that Laikipia County strive to improve their performance management system, which focuses on reward and recognition management and adopting a customer-centric organizational culture.

The Predictive Grey Forecasting Approach for Measuring Tax Collection

Taxation serves as a vital lifeline for government revenue, directly contributing to national development and the welfare of its citizens. Ensuring the efficiency and effectiveness of the tax collection process is essential for maintaining a sustainable economic framework. This study investigates (a) trends and patterns of direct tax collection, (b) the cost of tax collection, (c) the proportion of direct tax in total tax collection, and (d) the tax-to-GDP ratio in India. By utilizing a novel grey forecasting model (GM (1,1)), this study attempted to predict the future trends of India’s direct tax collections, through which it aims to provide a concurrent and accurate future outlook on tax revenue, ensuring resources are optimally allocated for the country’s growth. Results revealed that direct tax collection has consistently increased in the past two decades, and the proportion of direct tax in total tax has also improved significantly. On the contrary, the cost of tax collection has decreased regularly, indicating the efficiency of tax collection. Forecasting shows that the collection from direct tax is expected to reach INR 30.67 trillion in 2029–30, constituting around 54.41% of the total tax, leaving behind collections from indirect tax at a total of INR 25.70 trillion. Such findings offer insights that could enhance revenue management strategies with policy decisions relevant to economists, government, and other stakeholders to understand trends and the efficiency of direct tax collection in India.

Efektivitas Pemungutan Pajak Hotel Dalam Meningkatkan Penerimaan Pajak Daerah di Kota Bekasi Tahun Anggaran 2018-2023

Hotel tax is a type of tax that has potential in Bekasi City and the contribution to hotel tax revenue can encourage economic growth in Bekasi City. Apart from being a residential area, Bekasi City has also developed into a city of trade, services and industry. This development is in line with the increasing tax potential of the hotel type.This research aims to find out how effective hotel tax collection is in increasing local tax revenue in Bekasi City. This research uses descriptive qualitative methods with data collection techniques through interviews, observation and documentation. The analysis of this research was carried out by considering the Resource Approach, Process Approach and Goals Approach based on the effectiveness theory put forward by (Lubis & Husain, 2009). The results of the research show that hotel tax collection in increasing regional tax revenues in Bekasi City has not been effective. This can be seen from the many obstacles in collecting hotel tax in Bekasi City. Judging from the source approach, the competency of human resources is not evenly distributed and the use of information technology is not yet optimal. Judging from the process approach, there are four indicators, namely tax potential, taxpayer compliance, hotel tax collection system and monitoring and evaluation. An obstacle related to potential hotel taxes is the unavailability of current data containing information about hotel conditions. Another obstacle is the low level of taxpayer compliance and the inadequate use of information technology systems in the hotel tax collection process as well as the monitoring and evaluation process. Furthermore, looking at the target approach, it proves that the realization of hotel tax revenue from 2018 to 2023 has never reached 100% except in 2021, where the hotel tax revenue target was reduced due to the prolonged impact of COVID-19

Legal Analysis of Tax Collection Implementation Through Forced Collection Letters

This study aims to analyze the process of implementing tax collection through Forced Collection Letters at KPP Madya Tangerang in accordance with applicable legal regulations and identify the factors that hinder its successful execution. The research adopts an empirical juridical legal method. The findings indicate that the implementation of tax collection through Surat Paksa at the KPP Madya Tangerang has been conducted in a structured manner and adheres to the prevailing tax laws. However, several obstacles were identified in the process, which can be classified into three main factors: Law Enforcement Personnel: There is a shortage of law enforcement officers, particularly tax bailiffs, within the collection division. Facilities and Resources: The limited budget allocated by the government through the State Budget restricts the resources necessary for executing asset seizures effectively. Taxpayers: A significant issue is the inability to locate taxpayers, which hampers the delivery of information regarding outstanding tax arrears. This remains the most substantial challenge in the tax collection process.

Implementasi Pelayanan E-SPPT Pajak Bumi dan Bangunan di BPPKAD Kota Probolinggo

Abstrak: Perkembangan teknologi yang semakin pesat telah menjadikan teknologi sebagai komoditas utama bagi masyarakat pada umumnya. Fenomena ini menimbulkan tantangan bagi pemerintah untuk menyediakan fasilitas yang lengkap dan sumber daya manusia yang kompeten, sehingga dapat meningkatkan pelayanan publik seperti bidang perpajakan di daerah. Adanya inovasi dalam pelayanan publik seperti E-SPPT, diharapkan dapat meningkatkan efisiensi dan efektivitas dalam proses pemungutan pajak serta memberikan kepuasan kepada masyarakat dalam memenuhi kewajiban perpajakan. Pemerintah Kota Probolinggo juga meluncurkan aplikasi E-SPPT PBB pada peringatan Hari Jadi ke-663 pada tahun 2022. Hal ini menarik untuk dilakukan penelitian guna mengetahui Implementasi Pelayanan E-SPPT PBB di BPPKAD Kota Probolinggo). Penelitian yang digunakan adalah penelitian kualitatif, sedangkan metodenya menggunakan metode deskriptif. Pelaksanaannya dilakukan wawancara terbuka untuk mengamati, mendeskripsikan, dan menganalisa data yang dilakukan dengan cara mengumpulkan data, hasil wawancara dan lainnya. Hasil penelitiam menunjukkan E-SPPT PBB di BPPKAD Kota Probolinggo selaras dengan Teori Implementasi Kebijakan Publik menurut Edward III, meliputi Komunikasi, Sumber Daya, Sikap Birokrasi, dan Struktur Birokrasi. Disertai dengan standarisasi pelayanan E-SPPT Pajak Bumi Dan Bangunan (PBB) yang cukup baik denganProsedur Pelayanan, Waktu Pelayanan, Biaya Pelayanan, Produk Pelayanan, Sarana prasarana, dan Kompetensi petugas. Abstract: The rapid development of technology has made technology the main commodity for society in general. This phenomenon poses a challenge for the government to provide complete facilities and competent human resources, so as to improve public services such as taxation in the regions. The existence of innovations in public services such as E-SPPT, is expected to increase efficiency and effectiveness in the tax collection process and provide satisfaction to the community in fulfilling tax obligations. The Probolinggo City Government also launched the PBB E-SPPT application on the 63rd Anniversary in 2022. This is interesting to conduct research to find out the Implementation of E-SPPT PBB Services at BPPKAD Probolinggo City). The research used is qualitative research, while the method uses descriptive methods. The implementation was carried out open interviews to observe, describe, and analyse the data by collecting data, interview results and others. The results of the research show that E-SPPT PBB in BPPKAD Probolinggo City is in line with the Theory of Public Policy Implementation according to Edward III, including Communication, Resources, Bureaucratic Attitudes, and Bureaucratic Structure. Accompanied by the standardisation of land and building tax (PBB) E-SPPT services that are quite good with Service Procedures, Service Time, Service Fees, Service Products, Infrastructure, and Officer Competence.

Editorial: European Law Restrictions on Tax Authorities’ Use of Artificial Intelligence Systems: Reflections on Some Recent Developments

The article discusses the increasing use of artificial intelligence (AI) by tax authorities in the European Union, the resulting benefits and risks, and the necessity for an appropriate legal framework. Tax administrations employ AI systems for various tasks, from risk detection to legal analysis. While automation offers efficiency, there are also risks, such as violations of fundamental rights and discrimination, illustrated by examples like the Dutch childcare benefits scandal. It deals with two relevant EU regulations, namely the General Data Protection Regulation (GDPR) and the proposed European AI regulation (AI Act), emphasizing the need for more clarity and protection for taxpayers. The GDPR imposes a principled ban on fully automated decisions but allows exceptions if appropriate measures are in place. The AI Act introduces a right to human intervention for high-risk AI systems, but the author argues that the regulations are not clear enough, especially in view of the upcoming ‘tax administration 3.0ʹ model of the OECD further reducing human intervention. In short, specific guidelines and regulations are needed to ensure the fundamental rights of taxpayers in an increasingly automated tax environment. Artificial Intelligence (AI), Tax authorities, General Data Protection Regulation (GDPR), European Union Artificial Intelligence Regulation (AI Act), Fundamental rights, Tax collection process, Human intervention, Risk detection, Taxpayer assistance, Tax administration 3.0 model (OECD)

Inovasi dalam Pengabdian Masyarakat: Memecahkan Tantangan Pajak Lokal

Community service is not just charity, but also includes innovative efforts to improve community welfare. This article identifies and analyzes the main challenges in local tax management by local governments, which can hinder community progress and prosperity. Factors such as a lack of efficiency in the tax collection and monitoring process, a lack of public understanding, and an outdated tax system are the main focus of the analysis. Based on the data and information obtained, this article conducts qualitative analysis to understand existing practices and literature. The ever-changing global context demands innovative and sustainable solutions from local governments. Therefore, community service through innovation in local tax management is imperative. Several innovations are proposed, namely digitalization of local taxes, tax education for the community, performance-based tax, citizen participation in tax decision making, partnerships with the private sector. By using these innovations, local governments are expected to be able to create a tax system that is efficient, fair and sustainable. In an era of social and technological change, innovation in community service is a relevant strategy for achieving sustainable development and equal distribution of prosperity. This article summarizes the key role of innovation in addressing local tax challenges, shaping an inclusive local tax future and supporting sustainable economic growth.

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens. The research aimed to empirically prove the impact of digital taxation, taxpayer knowledge, and tax incentive policies during the COVID-19 pandemic, with tax obstacles as the dependent variable. The comprehensive discussion of the relationship between all variables in the research is a novelty of previous studies, which were carried out partially. The research population comprised corporate taxpayers in Jakarta, with a sample of 50 corporate taxpayers selected as the respondents usingconvenience sampling techniques. The data analysis technique used was quantitative, utilizing PLS-SEM (Partial Least Squares-Structural Equation Model). The research results indicate that implementing digital taxation and taxpayer knowledge significantly and negatively affect tax revenue obstacles. Moreover, tax incentive policies during the COVID-19 pandemic were a quasi-moderator variable that strengthens tax obstacles’ adverse and significant effects. The research implications highlighted the crucial role of digital taxation and taxpayer knowledge in mitigating obstacles to tax revenue. The findings suggest that effectively implementing digital taxation measures and enhancing taxpayer knowledge can significantly reduce tax evasion and avoidance hindrances.

Digitalization in the Russian Federation: current problems and solutions in the field of tax audits

The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy. In their research, the authors consider in detail the topical issues of the organization of tax control in modern conditions of digitalization of the economy, identify the main problems and propose ways to solve them. It is noted that in light of the rapidly changing technological environment, tax authorities must adapt and use innovative technologies to ensure effective and transparent tax control. Digital security and efficient use of data are also important aspects. The authors propose to explore the possibilities of using technologies to analyze large amounts of data, identify potential tax violations and ensure more accurate and effective control. This can significantly improve the tax collection process and reduce the burden on tax authorities, freeing up time for more in-depth analysis and strategic planning. The study of the organization of tax control in the digital economy has a high relevance and novelty. In the modern development of technology and digitalization, more and more companies carry out their activities through online platforms and electronic systems. This creates new challenges and difficulties for tax authorities, as traditional methods and approaches to tax control may be ineffective. An effective tax control system is the basis for the economic well-being of the state, promotes the development of entrepreneurial activity and ensures stability. The study highlights the need to improve regulatory regulation in the field of detection and disclosure of economic and tax crimes. It also requires the introduction of modern methods and means of detecting and disclosing such crimes, improving cooperation and information exchange between tax authorities, law enforcement agencies and entrepreneurs.

TINJAUAN YURIDIS PEMUNGUTAN PAJAK HOTEL DAN HIBURAN BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

The purpose of this study is to determine the juridical review of Hotel and Entertainment tax collection based on Law number 28 of 2009 concerning local tax collection and local retribution of Baubau city, and to find out the obstacles experienced in collecting Hotel and Entertainment tax based on Law number 28 of 2009 concerning local tax collection and local retribution of Baubau city. Researchers used mixed methods, namely quantitative and qualitative. This type of research is normative juridical research using a statutory approach and conceptual approach. Data collection techniques in this research are literature study and field study. The results showed that: (1) the collection of Hotel and Entertainment tax based on Law number 28 of 2009 concerning the collection of local taxes and levies in Baubau city has been well realized; (2) in the Collection of Hotel Tax and Entertainment Tax in Baubau City there are still many obstacles faced. One of them is due to the lack of a tax collection coordinator which slows down the tax collection process.

Comparative Study of the Effect of Personal Income Tax Amendment Act 2011 on Internally Generated Revenue of Adamawa State, Nigeria

This study been anchor on the practical gap, it identified the poor level of internally generated revenue, as one of the banes that results in the inability of the various state governments in Nigeria to defray workers’ salaries and provide for other basic infrastructural and social needs of its citizens. In the light of this, the study sets its main objective of taking a comparative examination on the effect of personal income tax amendment Act 2011 on internally generated revenue of Adamawa state. Specifically, the study examined the effect of direct assessment; pay-as-you-earn, and other taxes on internally generated revenue of Adamawa state; and make comparism on the contribution of direct assessment, Pay-as-you-earn and other taxes on internally generated revenue of Adamawa State; The study employed quantitative methodological approach, which allows it to use archival and ex post facto designed to generates secondary data from the annual reports and the revenue statement of Adamawa state board of Internal revenue for a period from 2001-2022. The data collected were analysed using descriptive statistics, trend/performance analysis, regression analysis and paired t-test. The study found that PAYE, and Other Taxes Revenue have positive and significant effect on IGR of Adamawa State, while Direct Assessment have Negative and insignificant effect on IGR of Adamawa State. The study recommends that PITA 2011 should be fully implemented by Adamawa state government and that taxpayer education/awareness should be embarked upon by Adamawa State Board of Internal Revenue with respect to the benefits of complying with the new PITA regime. And equally adopt the use of E-taxation in the tax collection process.

Review of the Tax Audit Framework in the National Tax Administration

This study examines the perspective of the National Tax Administration regarding tax auditing and the concepts of compliance and non-compliance with tax laws. Tax compliance is defined as adherence by taxpayers to tax obligations and regulations (full compliance), while tax auditing is aimed at reconciling the information provided in tax returns, financial statements, accounting records, and taxpayer documents with relevant laws, regulations, and the administration’s information databases. In contrast, non-compliance is interpreted as tax evasion and avoidance. One of the primary objectives of tax authorities in all countries is the collection of taxes with minimal administrative costs through compliance and full adherence to tax laws. Therefore, the dominant strategy for tax management is to encourage taxpayers' voluntary tax payments by increasing their trust in the tax system and reducing compliance costs. However, in the tax collection process, some taxpayers, either deliberately or negligently, fail to fulfill their obligations due to weaknesses in the tax administration and certain deficiencies in tax laws and regulations. Although completely eradicating this phenomenon in any country’s tax system is almost impossible, many tax administrations, with full awareness of this reality, continuously seek to reduce and minimize instances of non-compliance through the design, implementation, and enforcement of risk management programs and mandatory regulations.

Эффективность налогового администрирования: вчера, сегодня, завтра

Effective tax administration is one of the fundamental elements of the state's financial system. It is impossible to monitor compliance with the norms of tax legislation and collec-tion properly without control of the tax authorities, and therefore ensure sufficient funds flow to the country's budget, which consists of tax payments for more than 80%. Changing ap-proaches and tools of con-trol measures, keeping pace with the times (digitalization of the ruble, new online technologies, strained relations with foreign partners, and etc.), allows finding additional opportunities to replenish the state treasury. The theses contain infor-mation about the main amendments to Chapter 14 of the Tax Code of the Russian Federation in 2023-2026, and conclusions on their effectiveness in the tax collection process.

Код налога: как цифровизация меняет и будет менять международное налогообложение

In the context of the rapid development of the digital economy, international taxation faces new challenges, such as the use of modern technologies in tax base erosion and tax evasion, and opportunities such as the development of electronic platforms to simplify the tax collection process. The article provides definitions and discusses the main concepts, key issues and current trends related to international taxation in the era of digitalization. An analysis of initiatives aimed at harmonizing tax rules is conducted and recommendations are proposed to improve tax efficiency, in particular, the introduction of monitoring and data analysis using AI and blockchain technology.

Pengaruh Sistem E-Filling Dan E-Billing Terhadap Kepatuhan Wajib Pajak dengan Pemahaman Internet Sebagai Variabel Moderating Pada Wajib Pajak Orang Pribadi yang Terdaftar

The tax collection system is a tax collection process in which taxpayers are required to pay taxes owed to the government. There are 3 recognized tax collection systems in Indonesia, namely the Withholding System, Self Assessment System, and the Official Assessment System. Indonesia has replaced the tax collection system from the Official Assessment system to the Self Assessment system. In the Self Assessment System system, taxpayers are entrusted with calculating, paying, and self-reporting the amount of tax that should be owed based on tax laws and regulations. This study aims to determine the factors that affect taxpayer compliance. The sample used in this study were all individual taxpayers who were registered as mandatory SPT at KPP Pratama Medan Timur as many as 100 respondents with the slovin method.The results of this study indicate that the E-Filling System has an effect on Taxpayer Compliance, the E-Billing System has an effect on Taxpayer Compliance, Understanding the Internet can moderate the effect of the E-Filling System on Taxpayer Compliance, Internet Understanding can moderate the effect of the E-Billing System on Compliance Taxpayer.