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"Tujuan dari penelitian ini adalah untuk mengetahui permasalahan terkait sistem informasi dalam penyelesaian permohonan pengembalian dan pembebasan PPN oleh Perwakilan Negara Asing dan Badan Internasional serta memberikan solusi atas permasalahan yang ada. Direktorat Jenderal Pajak tengah menggencarkan digitalisasi administrasi perpajakan sebagai bagian dari Reformasi Perpajakan. Namun demikian, hasil observasi di KPP Badan dan Orang Asing menunjukkan bahwa proses pengembalian dan pembebasan PPN untuk Perwakilan Negara Asing dan Badan Internasional belum didukung oleh sistem informasi yang memadai. Analisis permasalahan dan analisis sistem informasi dilakukan menggunakan teori pemangku kepentingan dan kemudian dianalisis dengan metodologi Framework for the Application of Systems Thinking (FAST). Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilakukan di KPP Badan dan Orang Asing. Pengumpulan data dilakukan melalui observasi, analisis dokumen, dan wawancara kepada pihak-pihak yang terkait. Hasil penelitian menunjukkan bahwa tidak adanya sistem informasi yang terintegrasi menyebabkan proses pengembalian dan pembebasan PPN untuk Perwakilan Negara Asing dan Badan Internasional berjalan tidak efektif dan efisien. Selain itu, analisis sistem informasi dalam penelitian ini menghasilkan desain logis (logical design) dan prototipe sistem informasi yang dapat digunakan sebagai bahan pertimbangan dalam perancangan sistem informasi pengembalian dan pembebasan PPN untuk Perwakilan Negara Asing dan Badan Internasional.

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This research aims to examine further the problems arise due to the current system implemented by the DGT in the process of VAT restitution and exemption for Diplomatic Representatives and International Organizations as well as to analyze information system which accommodates stakeholders’ needs. The DGT is intensifying digitization of tax administrations as part of Tax Reform. However, the process of VAT restitution and exemption for Diplomatic Representatives and International Organizations is not equipped with integrated information system. The problems in the process of VAT restitution and exemption for Diplomatic Representatives and International Organizations were analyzed using stakeholder theory while solutions for the problems were analyzed using Framework for the Application of Systems Thinking (FAST) methodology. This research uses qualitative method with case study approach. The data collection is held through observation in Foreign Corporate and Individual Tax Office, document analysis, and interviews with parties involved in the process of VAT restitution and exemption for Diplomatic Representatives and International Organizations in the DGT. This research finds that the absence of integrated information system in the process of VAT restitution and exemption for Diplomatic Representatives and International Organizations in the DGT leads to ineffectiveness and inefficiencies. This research resulted logical design and a web-based information system prototype as material considerations in the development of VAT restitution and exemption information system for Diplomatic Representatives and International Organizations."

"Value Added Tax (PPN) and Sales Tax For Luxury Goods (PPn BM) is taxes that will be charge to valued added which appear because of production factors services in every business in order to organize, produce, distribute and trade goods and services to the consumer. Therefore, this thesis will discuss specific issues about Value Added Tax (PPN) and Sales Tax For Luxury Goods (PPn BM) at Batam Island aid surrounding Islands and how to regulate the PPN and PPn BM, in order to obtain the integrity in taxes.The aim of this thesis are to study and explain the reason and the background of exclusive treatment at Batam Island and surrounding Islands, and to find out and describe the impact of the government's regulation on Value Added Tax (PPN) and Sales Tax For Luxury Goods (PPn BM) at Batam Island and surrounding Islands, also to analyze the regulation in order to engender the tax integrity.According to the theory from the expert, an individual or an organization will get income tax claim in specific time limit as a result of income excluding the total amount of requirements in order to obtain, collect the debt, and to take care the income. Regulation in the Tax Law must be obeyed by the society without exclusion, in order to achieve tax integrity.iv This thesis performed analytic descriptive which used qualitative method as the methodology. The data were collected from literature review and interview in study field. The tax regulation not only regulates the `Value Added Tax and Sales Tax For Luxury Goods' Law, but also introduces the regulation that gives different thought from its basic concept. The problem is this tax regulation is really achieving the integrity of tax or not. The basic theory of tax describe the integrity of tax system if the regulation reflects the horizontal and vertical valued, which explain about the tax payment according to the basic structure of tax rate and cost precisely.In conclusion, government disobeyed the Value Added Tax and Sales Tax For Luxury Goods Law at Batam Island and surrounding Islands, it can be seen from changes of Government Rule in many times which occurs at Batam Island and surrounding Islands. These changes will give impact to the investment and rise of basic needs. The government must adjust the Value Added Tax (PPN) and Sales Tax For Luxury Goods (PPn BM) Regulation; therefore, the exclusive treatment on Value Added Tax (PPN) and Sales Tax For Luxury Goods (PPn BM) will be regulate only at certain area at Batam Islands and Surrounding Islands not for the entire regions."

"Direktorat Jenderal Pajak telah memulai beberapa langkah reformasi administrasi perpajakan yang menjadi landasan bagi tcrciptanya administrasi perpajakan yang modern, efisien, efektif dan dipercaya Wajib Pajak. Dalam penerapan sistem yang baru ini terdapat beberapa perubahan, diantaranya dalam struktur organisasi dan pelayanan. Struktur organisasi yang baru dirancang berdasarkan fungsi bukan jenis pajak. Sedangkan perubahan dalam pelayanan menyangkut penerapan teknologi informasi, misalnya dalam hal Wajib Pajak melakukan pelaporan kewajiban perpajakan.Wajib pajak KPP BUMN terdiri dari seluruh Badan Usaha Milik Negara (BUMN), termasuk anak perusahaan yang penyertaan modal baik langsung maupun tidak langsung dari BUMN Iebih dari 50% (Keputusan Dircktur Jenderal Pajak No. KEP/PJ/2004 tanggal 29 Maret 2004).Penerimaan KPP BUMN cukup signifikan kontribusinya bagi penerimaan Kanwil DJP Jakarta Khusus maupun penerimaan nasional. Pada tahun anggaran 2003, KPP BUMN telah menyumbang sebesar Rp. 26.50 triliun (52,13%) dari Pencrimaan Kanwil DJP Jakarta Khusus yang mencapai Rp. 50.83 Triliun atau sebesar 10.92% dari realisasi penerimaan nasional yang mencapai Rp. 242,6 triliun. Sedangkan untuk tahun 2004 realisasi penerimaan KPP BUMN adalah sebesar Rp. 30,65 Triliun atau 59,80% dari realisasi penerimaan Kanwil DJP Jakarta Khusus, atau sekitar 10,91% dari penerimaan pajak nasional sebesar Rp. 230,8 Triliun. Berdasarkan uraian di atas, maka terdapat penyesuaian terhadap sistem dan organisasi yang baru dalam sistem administarsi perpajakan modern dan sejauhmana efektivitas dan efisiensi pemungutan pajak yang dilaksanakan oleh KPP BUMN serta faktor-faktor apa yang dapat mendorong peningkatan efektivitas dan efisiensi pemungutan pajak.Tujuan penelitian ini yaitu menjelaskan dan menguraikan sistem pemungutan pajak dengan menggunakan sistem administrasi perpajakan modern dan mengetahui sejauhmana efektivitas dan efisiensi pemungutan pajak serta menjelaskan faktor-faktor yang dapat mendorong efektivitas dan efisiensi pemungutan pajak.Metodologi penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif analisis, dengan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan. Analisis yang dilakukan bersifat analisis kualitatif.Dari analisis diketahui pada tahun 2003, pertumbuhan penerimaan pajak oleh Direktorat Jenderal Pajak juga diikuti oleh penerimaan KPP BUMN. dan memberikan kontribusi yang cukup besar tiap tahunnya. Pada tahun 2003 kontribusi penerimaan pajak terhadap penerimaan dalam negeri sebesar 71% dan pada tahun selanjutnya naik menjadi 80% atau naik sebesar 9%. Tingginya efektivitas kinerja pemungutan dapat dilihat dari tingginya kontribusi penerimaan bcrdasarkan self assessment yaitu 97% selama dua tahun. Selama dua tahun yaitu 2003 dan 2004 terjadi kenaikan kontribusi per pegawai. Hal ini mengartikan bahwa efisiensi kinerja petugas pajak KPP BUMN mengalami peningkatan yang cukup baik.Kesimpulan dari hasil penelitian ini adalah bahwa rasio penerimaan perpajakan Indonesia terhadap Produk Domestik Bruto sccara umum mengalami perkembangan dari waktu ke waktu. Dapat disimpulkan bahwa reformasi administrasi perpajakan cukup efektif meningkatkan kinerja penerimaan.Saran dalam penelitian ini adalah peranan reformasi perpajakan sangatlah besar peranannya dalam meningkatkan rasio-rasio perpajakan. Diusulkan untuk meningkatkan anggaran Direktorat Jenderal Pajak khususnya KPP BUMN bagi sumberdaya manusianya untuk meningkatkan motivasi kerja.

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The Directorate General of Taxes had begun a several step reform tax administration that becomes basic for create tax administrative modem system, efficient, effective and believe by taxpayers. By applying the new system, there are some changes, among others are in organization structure and service. The new organization structure is designed based on functions, not type of taxes. The change in service involves among others the application of information technology, such as when taxpayers report their tax obligations.

Taxpayers registered in TDO SOE consist of all SOEs, including their subsidiaries with direct or indirect ownership more than 50% (the director General Office's decree number: KEP-67/PJ./2004 dated March 29, 2004). The TDO SOE's tax revenue contributes significantly to Special Region's revenue, as well as to national revenue. In the fiscal year of 2003, TDO SOE contributed as much as Rp. 29, 50 trillion, or equals to 52, 13% of Special Region Office's revenue of 50, 83 trillion or equal to 10, 92% of national revenue of 242, 6 trillion. Meanwhile, for the fiscal year of 2004, the revenue realize for TDO SOE is Rp. 30,65 trillion or 59,80% of special region's revenue realize. or equals to 10,9f% of national revenue of 280,8 trillion.

Pursuant to the above mentioned there is has a fixed of a new system and organized in tax administrative modern system and how far effectively and efficiently of collection of by TDO SOE and what factor to push that. The goal of the research is to explain and elaborate on how far the tax administrative modem system influences effectively and efficiently of collection and explain the factor can be push there effectively and efficiently.

Research methodology and data collecting method use this research is qualitative research method by using descriptive research, to collect data with research library and field research. Analysis data use a qualitative analysis.

It is known from the analysis in the year 2003; growth of tax revenue by the Directorate General of Taxes followed by Tax District Office for State-owned Enterprises and gives a big contribution every year. Fiscal year of 2003, contribute of tax revenue to internal revenue of 71% and the next year grow up to 80% or equals grow up to 9%. The high an effective of activities collection can be sec from high of contributes revenue as self assessment is 97% for two years. For two years in 2003 and 2004 had grown up contribute foe employee. This is means that efficiently of activities tax employee TDO SOE had a good grown up.

Conclusion of the result is that ratio of Indonesia tax revenue affect to Gross Domestic Product as generally had developed and administration reform had enough effectively increase revenue performed.

Suggestion made from this research is the act of tax reform had great contribution in increase of tax ratios. There is a change to increase tax revenue, so that tax revenue can be realized. To get a highly motivation of work, the Directorate General of Taxes especially TDO SOE suggest increase budget."

"Income Tax Section 21 is lease to the employment income accepted by foreign employees and laboring local employees in the foreign delegation or its branch.

Employment Income in wide divided to become two type of income, that is (1) obtained income as employees in relation work with employer which in referred International Taxation Literature also as "labor income"; in Ordinance Pay As You Earn 1935, this income is referred as fee, and (2) income from free work or self-employed income or professional income.

The research method conducted is base on the qualitative research method with the type of research of analytical descriptive and the collecting method is through interview with the interlocked parties; they are tax officer, tax consultant, and tax payers. This research was also conducted on the on the interlocked documents, they are law of income tax, thesis, tax article, books, and data of tax auditing.

Withholding of Income Tax Section 21 represent program of payment during year applying to employment income. Income which withheld by Income Tax ection 21 represent imposed income or lease representing lease object pursuant to rule law material.

Rule arranging withholding to the production from work is The Law of Income Tax Section 21. As for imposed income tax section 21 is production from referring to work, accepted activity or service or obtained by personal Taxpayer. Income Tax Section 21 arrange only production of personal Taxpayer home affair, while hitting personal Taxpayer abroad arranged by Income Tax Section 26.

At withholding by other party, withholder pays salary or fee to taxpayer and obliged to arrest the amount of tax which debt from amount of paid to the order income of taxpayer and pay for the amount of income tax of the taxpayer to Exchequer.

According to data in Permanent Establishment and Foreigner Tax Office the amount of Tax Wit holder which enough fluctuative from year to year, in meaning amount Taxpayer mobility which high enough. With high mobility level and rely on self assessment system representing one of the factor needed for high compliance from the Taxpayer, also to be able to accept tax with rule of legislation.

Pursuant to result research of writer concerning, level compliance of Taxpayer with reference to existence of obligation of forwarding of Annual Tax Return Income Tax Section 21, there are big percentage enough to the uncompliance of Taxpayer in remit and report Income Tax Section 2las according to real situation and amount which because of intention and also negligence from Taxpayer. To the things hence causing delaying of tax money which step into Exchequer, so that affect also to acceptance of tax.

The level compliance of Taxpayer in submitting Annual Tax Return Income Tax Section 21 from year 2000 up to year 2003 continuing to experience of degradation because Taxpayer incapable of reporting Annual Tax Return Income Tax Section 21 punctually because of unfinished of his financial statement, its time at the same time with forwarding of Annual Tax Return of Income Tax Section 25 and other reason like difficulty of cash-flow, and Taxpayer have nothing like because have do not operate again.

From result of this research, Writer try to analyze causes the happening of uncompliance and try to look for resolving so that Taxpayer progressively growing obedient in done duty taxation. The writer also suggests Tax Office better urge to submit Annual Tax Return before tax year ended so Taxpayer can prepare all calculation of his income tax section 21 with time enough and is not hurried. Annual tax Return which is less payee require to be conducted by a accurate research why happened lacking of payee as payment of Income Tax Section 21 ought to have been done at a period of income accepted by employees."

"Laporan ini memaparkan studi kasus mengenai koreksi fiskal Pajak Penghasilan Badan Tahun 2013 PT X. Pembahasan mengenai studi kasus ini dimulai dari kronologis terjadinya pemeriksaan atas Pajak Penghasilan Badan Tahun 2013 yang mana fokus utamanya adalah koreksi fiskal yang diajukan keberatan oleh PT X. Penjelasan meliputi keputusan hasil pemeriksaan, pembahasan akhir hingga sengketa yang menjadi keberatan akan dibahas dalam laporan ini. Penjelasan atas koreksi fiskal yang diajukan keberatan akan dipaparkan dan didukung pula oleh analisis. Hasil analisis menyimpulkan bahwa masih terdapat kekurangan dari kedua belah pihak dalam mengimplementasikan peraturan perpajakan Indonesia.

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This research emphasizes several cases of PT Xs fiscal income tax correction that occurred in 2013. The discussion of this research is based on an tax audit of corporate income tax in 2013 that is done chronologically, in that cause objection submitted by PT X. Comprehensively in this research will unfurl several facts started from the result of the investigation, final discussion, up to the matter that causes the objection. Explanation regarding those objection of fiscal correction will be presented within this paper. The paper will also elucidate their findings and analysis based on the facts. This analysis concluded that there were several deficiencies from both parties to implement tax regulation in Indonesia."

"Pertumbuhan properti di Kota Bekasi selalu meningkat setiap tahunnya. Pemerintah Kota Bekasi dalam hal ini melaksanakan sistem online Bea Perolehan Hak atas Tanah dan Bangunan sebagai bentuk pemungutan pajaknya. Penelitian ini bertujuan untuk menganalisis mengenai implementasi sistem online Bea Perolehan Hak atas Tanah dan Bangunan di Kota Bekasi dan mengetahui kendala dalam implementasi sistem online Bea Perolehan Hak atas Tanah dan Bangunan tersebut. Penelitian dilakukan dengan pendekatan post-positivist, jenis penelitian deskriptif, dan teknik pengumpulan data dengan studi pustaka dan wawancara mendalam. Hasil penelitian ini menunjukan bahwa implementasi sistem online Bea Perolehan Hak atas Tanah dan Bangunan merupakan upaya modernisasi administrasi perpajakan dilihat dari beberapa aspek seperti kolaborasi dalam bentuk kerjasama dengan instansi terkait, anggaran untuk perbaikan dan perawatan sistem, keterbukaan dalam akses, pelibatan masyarakat dalam bentuk sosialisasi, privasi, serta monitor dan evaluasi sebagai bentuk pengawasan. Namun masih terdapat kendala dalam pelaksanaannya sehingga perlu adanya peningkatan koordinasi dan pengawasan, pemeliharaan, serta sosialisasi untuk mengantisipasi kendala yang ada.

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Property growth in Bekasi City always increases every year. The government in this case, implement the online system of land and building title transfer duty as a form of tax collection. This study aims to analyze the implementation of land and building title transfer duty online system in Bekasi City and to know the constraints in the implementation of land and building title transfer duty online system. This research was conducted with post positivist approach, descriptive research type, and also data collection technique with literature study and in depth interview.

The results of this study shows that the implementation of land and building title transfer duty online system is an effort to modernize the tax administration that can be seen from several aspects such as collaboration in the form of cooperation with related institutions, budget for maintenance and repair for system, the openness in the access aspects, community involvement in the form of socialization, privacy, and monitor and evaluation as a form of supervision. But there are still obstacles in the implementation therefore there needs to improved coordination and supervision, maintenance, and socialization to anticipate the existing constraints."

"Pembukuan merupakan bagian dari administrasi perpajakan yang berfungsi sebagai basis untuk penghitungan pajak, pelaporan SPT, dan pemeriksaan pajak. Skripsi ini meneliti tentang perbedaan ketentuan pembukuan untuk tujuan perpajakan dan permasalahan yang dihadapi Indonesia dan Singapura dalam menerapkan ketentuan pembukuan. Penelitian ini bersifat kualitatif deskriptif dengan studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa terdapat perbedaan ketentuan pembukuan antara Indonesia dan Singapura terkait pembukuan elektronik, masa penyimpanan, penyimpanan pembukuan softcopy, dan pemeriksaan pajak elektronik. Ketentuan pembukuan Indonesia menghadapi permasalahan terkait masa penyimpanan, pembukuan elektronik, dan pemeriksaan pajak yang merugikan secara ease of administration dan cost of taxation.

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Bookkeeping is a part of the tax administration functions as for the base of tax calculation, tax return, and tax audits. This thesis examines the differences in bookkeeping provisions for tax purposes and the problems faced by Indonesia and Singapore in implementing the provisions of bookkeeping. This study is a qualitative descriptive study of the literature and in-depth interviews. The results showed that bookkeeping provisions between Indonesia and Singapore are different to regulate electronic bookkeeping, record keeping time, record keeping in softcopy, and electronic audit. Indonesia bookkeeping provision face obstacle to regulate record keeping time, electronic bookkeeping, and tax audit that inflict loss to ease of administration and compliance cost."

"Directorate General of Tax as a public organization has to implement tax administration reform in order to improve the service quality to taxpayer. For that purpose, Foreign Investment For Tax Office has applied Modern Tax Administration System since the year 2004. This research is meant to know how significant is the influence of Moern Tax Administration System at Foreign Investment Four Tax Office to service quality. Modern Tax Administration System is an implementation of the tax adminsitrative reform that is defined as the deliberate use of authority and influence to apply new measures to an administrative system so as to change its structure procedure, strategy, and culture to improve public sector performance. Meanwhile, service quality id defined as a stake holder value regarding the service dimension whch is perceived as positive value acquirement to the degree of satisfaction. It is measured by ten dimensions that is tangibel, reliable, responsiveness, competence, courtesy, credibility, security, acess, communication, and understanding the customers. This research is carried out by using an explanation method which explaining a causal relationship between independent variables and a dependet variable. It uses a quantitative approach. Data is collected with survey by giving questionnaires to all officer of Foreign Investment Four Tax Office. Then the data is analysed with correlation and regression. The result of this analysis indicate that there is a positive strong relationship between Modem Tax Administration System together which consist of organization chart modemization, organizational procedure modernization, organizational strategy modernization, and organizational culture modernization and service quality. All sub variables of the Modern Tax Adrninistration System have significant influences to service quality of Foreign Investment Four Tax Ofiice. The research proposes that Foreign Investment Four Tax Office should improve Modem Tax Administration System higher either organization chart, organizational procedure, organizational strategy, and organizational culture to support the service quality using approaches: making a job description more detail to prevent duplication, making an easier access of getting new regulations from the intemet or intranet, promoting knowledge and skill of the employees through in house training, out bond training, and improving moral and ethics of the employees through ?kultum" and Emotional Spiritual Quotient (ESQ) training."

"Tax reform initiated by Directorate General of Taxation carried out some its administration reform priority. The application of modern taxation administration system carried at Large Taxpayer Service Office One and Two will be carried also at Regional Office of Directorate General of Taxation Special Jakarta. The changes on Tax Service Office and Regional Office which based on function, not based on types of tax, the application of employee ethical code at Regional Office and Tax Service Office implementing Large Taxpayer Office system and administration. carrying out means and facilities quality improvement, including computer addition. and utilization of Directorate General of Tax Information System (SIDJP) to change Tax Information System (SIP) pursuant to new organizational structure and using case management system and workflow system. The objective of tax administration reform is to improve taxpayer compliance and tax increase.

Based on the above description. there is adjustment toward the inspection scope related to modern tax administration system that will be applied at Regional Office of Directorate General of Tax Special Jakarta. The success of tax administration reform has been applied at Large Taxpayer Office I and II will be applied also at Inspection Office the Regional of Directorate General of Tax special Jakarta. It will become main concerns in the research carried out by the writer.

The purpose of this research is to describe tax inspection scope application. Analyzing and explaining the tax inspection application related to modem tax administration system application. Research method applied in thesis writing is descriptive analytical method, by data collection technique in form of literature study and field study. Conducted analysis is analytical qualitative and quantitative.

From the analysis known that by the application of modern tax administration system, the most precise inspection scopes are Office and field inspection, in line with he place to conduct the inspection. With the new organizational structure, inspection application unit is Tax Service Office.

The conclusion of this research results is by modern tax administration system at Regional Office of Directorate General of Tax Special Jakarta. In the new structure there is division or functional office unit as the inspector. With the new structure then the most proper inspection scopes are office and field inspection.

Suggestion in research is by adjustment toward Inspection Scope at Regional Office of Directorate General of Tax Special Jakarta the tax inspection application is necessary to be improved more optimum without ignoring legal enforcement in fulfilling laws and regulation and need to be accompanied with inspector resources improvement both quantity and quality aspects."

"Mekanisme pembayaran pajak menjadi salah satu indikator ease of doing business yang diukur oleh Bank Dunia terhadap suatu negara. Untuk mendukung terwujudnya ease of doing business ini, pemerintah Indonesia menerbitkan Peraturan Menteri Keuangan (PMK) No.9/PMK.03/2018 tentang Surat Pemberitahuan. Dalam peraturan ini, tata cara pelaporan Surat Pemberitahuan (SPT) Masa PPh Pasal 21 yang tadinya secara manual melalui kantor pelayanan pajak diubah menjadi wajib menggunakan sistem e-filing. Penerapan teknologi dan informasi dalam pelaporan SPT Masa ini dimaksudkan untuk semakin mempermudah Wajib Pajak dalam melakukan administrasi perpajakan sehingga selaras dengan asas ease of administration. Tujuan dari penelitian ini ialah menganalisis implementasi kewajiban pelaporan SPT Masa melalui sistem e-filing tersebut apakah sudah sesuai dengan asas ease of administration, yaitu dari segi kepastian hukum, efisiensi, kenyamanan, dan kesederhanaan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui survey. Hasil dari penelitian ini menunjukkan bahwa kewajiban pelaporan SPT masa melalui sistem e-filing sudah memenuhi indikator kepastian hukum, efisiensi, kenyamanan, dan kesederhanaan yang menjadikan implementasi kebijakan ini sudah sangat baik jika ditinjau dari asas ease of administration.

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The tax payment mechanism is one of the indicators in ease of doing business as measured by the World Bank towards a country. To support the realization of this ease of doing business, the Indonesian government issued a Minister of Finance (MoF) Regulation No.9/PMK.03/2018, that regulates tax returns. In this regulation, the procedure for reporting tax returns for Income Tax Article 21, that had been manually through the tax office was changed to being obliged to use the e-filing system. The application of technology and information in this monthly tax returns reporting is intended to further facilitate taxpayers in carrying out tax administration so that it is aligned with the principle of ease of administration. The purpose of this study is to analyze the implementation of the monthly tax returns reporting obligations through the e-filing system whether it is in accordance with the principle of ease of administration, namely in terms of certainty, efficiency, convenience, and simplicity. This study uses a quantitative descriptive approach with data collection techniques through surveys. The results of this study indicate that the obligation of monthly tax returns reporting through the e-filing system has met the indicators of certainty, efficiency, convenience, and simplicity that make the implementation of this policy can be interpreted very well when viewed from the principle of the ease of administration."