ANALISIS IMPLEMENTASI DIGITALISASI SISTEM ADMINISTRASI PERPAJAKAN DI INDONESIA(Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate) Periode tahun 2016 – 2020)

Abstract

The digital transformation of Indonesia's tax administration system is a vital step toward a more modern and efficient tax reform. This study aims to examine the implementation of digital-based tax services such as e-Filing, e-Billing, and e-Invoice, and to analyze their impact on taxpayers and the Directorate General of Taxes (DJP). Using a descriptive qualitative method through literature studies, this research finds that digitalization contributes to improving service efficiency, information transparency, and tax compliance. However, challenges such as limited technology access and low digital literacy among micro, small, and medium enterprises (MSMEs) still need to be addressed