ELECTRONIC TAX RECEIPT SYSTEM AT THE PRATAMA TAX SERVICE OFFICE (KPP) IN SURABAYA

Abstract

Taxes are the primary source of state revenue, playing a crucial role in financing national development and supporting government administration. With the increasing development of the times, tax revenues can contribute to state development, so transparency is essential. The Directorate General of Taxes (DGT) is promoting digitalization in various aspects of tax management. One such step is the transition from a manual system to an electronic tax receipt system (e-billing system). This system replaces the manual mechanism previously used in the tax payment process. E-billing allows taxpayers to create billing codes independently and make payments online. The objectives of this study are to analyze the impact of the transition from a manual system to an electronic system on the efficiency and effectiveness of tax administration, to evaluate the influence of the electronic system on the work efficiency and service performance of the Tax Office (KPP), and to examine the security of taxpayer data and privacy, as well as their impact on trust in the e-billing system. Data analysis techniques used descriptive qualitative methods, collecting data through interviews and documentation. The results of the analysis: the e-billing system at the Rungkut Surabaya Pratama Tax Office (KPP Pratama) has made a positive contribution to the efficiency of tax services, making it easier for taxpayers to create payment codes and fulfill their tax obligations independently, quickly, and transparently.