The Effect of Tax Application Utilization on the Efficiency of Individual Tax Reporting

Abstract

The development of information technology has encouraged the modernization of tax administration in Indonesia, especially in the reporting of Individual Taxpayer Return (SPT) through digital applications such as e-Filing, DGT Online, and CoreTax System. This study aims to analyze the influence of the use of tax applications on the efficiency of individual tax reporting. The method used is qualitative with a descriptive approach through literature studies of scientific journals, DGT official reports, and related literature. The results of the study show that the use of tax applications has a positive and significant influence on reporting efficiency which is reflected in time savings, reduced compliance costs, ease of access, increased data accuracy, and simplification of the reporting process. In addition, the use of digital applications contributes to increased formal and material compliance with WPOP, as well as transparency of tax administration. However, optimizing the benefits of applications is still faced with obstacles in the form of limited digital literacy, user perception, and the quality of system infrastructure and internet networks in several regions. Therefore, it is necessary to strengthen technological infrastructure, improve system quality, continuous socialization, and support digital literacy so that the digital transformation of taxation can run effectively and evenly