Will E-Filling Be Effective in Increasing Individual Taxpayer Compliance?

Taxes are the most significant contributor to national income for national funding on behalf of Indonesian’s prosperity. This research aim for obtain proof empirical about effectiveness use e-Filing in push enhancement individual taxpayers compliance in KPP Primary South Sidoarjo. Digital transformation is one of the methods used by the Directorate General of Taxes to increase taxpayer compliance. The presence of digital transformation can maximize tax revenue and change the tax system to become simpler, easier, faster, and more efficient. One of digital transformation that has been implemented by the Directorate General Taxes is e-Filing. e-Filing is an electronic system for reporting the annual SPT that can be completed online and in real-time. However, the implementation of e-Filing is still unsuccessful to bring Indonesia to the expected level of taxpayer compliance. This also happened to KPP Primary South Sidoarjo, where although the level of individual taxpayer compliance has increased every year but the number of an individual taxpayer who uses e-Filing is relatively small. The purpose of this study was to gather empirical evidence regarding the effectiveness of e-Filing in increasing the individual taxpayer compliance at KPP Primary South Sidoarjo. This research uses descriptive qualitative methods by interviewing 6 individual taxpayers. The results of this study indicate that although in terms of ease of use cannot be said to be effective to increase individual taxpayer compliance, however, in terms of usefulness can be said to be effective to encourage the interest in using e-Filing and increasing individual taxpayer compliance because the reporting of annual SPT becomes effective, practical, easy, efficient, and fast.