Effectiveness of The Online Tax System (E-Filing) in Indonesia

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Published: 2025-11-29
Keywords:
e-filing , taxpayer compliance , digital literacy , system trust

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Rahmat Burhamzah
Universitas Negeri Makassar

Abstract

This study aims to analyze the effectiveness of the e-filing system in improving individual taxpayer compliance in Indonesia. The e-filing system is part of the digital-based tax administration modernization that is expected to improve efficiency, transparency, and ease of SPT reporting services. The research method used a quantitative approach with a Likert-scale questionnaire instrument for 250 e-filing user respondents, supported by a qualitative approach through a review of previous research. The results show that e-filing effectiveness, digital literacy, and trust in the system have a significant positive influence on taxpayer compliance. System effectiveness is reflected in speed, ease of access, reporting accuracy, and data security. However, e-filing implementation still faces obstacles in aspects of digital literacy and technological infrastructure. These findings emphasize the importance of strengthening education, socialization, and digital infrastructure to increase the success of a modern tax system in Indonesia

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Issue

Vol. 8 No. 4 (2025): December

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Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Effectiveness of The Online Tax System (E-Filing) in Indonesia. (2025). International Journal of Economics Management and Social Science , 8(4), 93-98. https://journal.salewangang.net/ijemss/article/view/15

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