Taxes act as a source of state revenue that is used in the state budget to finance various government needs and expenditures, especially in developing countries. This research was carried out with the aim of examining the application of the e-filing system in increasing the compliance of Corporate Taxpayers at KPP Pratama Manado. The method used is in the form of qualitative research with a descriptive approach, through interview, observation, documentation, and data analysis for the 2021-2023 Annual Tax Return period. The findings show that the implementation of e-filing has a positive effect on the level of compliance, reflected in the increase in the number of tax return reporting from year to year. Factors such as ease of access, time savings, and flexibility are the main drivers, although there are still obstacles in the form of technical system problems and limited user understanding. In general, e-filing has been proven to be able to increase the effectiveness of tax reporting, but in order for its implementation to be sustainable, educational efforts for taxpayers are needed and increased support for technological infrastructure.
Koraag et al. (Wed,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: