Implementation of E-Filing Information System as a Public Policy Form in Increasing Taxpayer Compliance

Taxation plays a crucial role as the primary source of state revenue for ongoing and continuous national development activities, aimed at improving the material and spiritual welfare of the people. This research focuses on the implementation strategy of the E-Filing Information System to optimize taxpayer compliance. Utilizing hermeneutical phenomenology, the study explores the dynamics between tax entities, taxpayers, and the strategies employed for implementing E-Filing information systems to enhance compliance. The research was conducted at the Office of the Directorate General of Taxes in West Java from 2016 to 2018.

Keywords: Taxation, E-Filing Information System, Taxpayer Compliance, National Development, State Revenue.

1. Introduction: Taxation is a fundamental pillar in financing national development initiatives, acting as a continuous and reliable source of state revenue. This research delves into the strategy of implementing the E-Filing Information System, aimed at maximizing taxpayer compliance and, consequently, ensuring the fulfillment of tax obligations.

2. Research Objectives: The primary objective of this study is to examine the effectiveness of the strategy for implementing the E-Filing Information System in optimizing taxpayer compliance. The research focuses on tax entities, taxpayers, and the strategies adopted for the successful implementation of E-Filing information systems.

3. Research Methodology: The research methodology employs hermeneutical phenomenology, emphasizing the interpretation of lived experiences in the field. A model derived from observed phenomena forms the basis for the study, integrating partial theories to construct a comprehensive model.

4. Participants and Duration: The research involves tax entities and taxpayers as subjects, with a specific focus on the Office of the Directorate General of Taxes in West Java from 2016 to 2018.

5. Results and Findings: The study concludes that the strategy for implementing E-Filing information systems has been effective and supportive, aligning with the outcomes of previous research. However, despite the overall success, there are challenges. Corporate and private taxpayers’ compliance has not reached its full potential. Taxpayer compliance conditions are considered low, revealing a gap in fulfilling their obligations.

6. Conclusion: The strategy for implementing the E-Filing Information System has played a crucial role in optimizing taxpayer compliance. While overall compliance has improved, challenges persist, particularly in corporate and private sectors. The study emphasizes the need for continuous refinement of strategies to bridge existing gaps.

7. Implications for Public Policy: This research underscores the importance of refining public policies related to taxation and E-Filing Information System implementation. Policymakers should focus on addressing challenges in corporate and private taxpayer compliance to maximize state tax revenues.