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This study's purpose is to determine the evaluation of the application of "APEL MALANG APPLICATION" (North Malang Tax Service Office Application). This application is one of the e-government services that is expected to improve the quality of taxation performance and user satisfaction. The main service of this application is to provide online queuing services that can be accessed through Android-based gadgets. This research focuses on system quality and service quality. The qualitative method is used in this study. The results of this study are the quality of the system used in Apel Malang applications is good but there are still some obstacles that occur such as still using retrieval of queue numbers per the days specified by the user and there is a time limit in the process of retrieving queue numbers other than it still experiences several errors caused by a server is down. While the quality of application services for Apel Malang application has also provided several supporting services that make it easier for taxpayers to get relevant and up-to-date tax information, also, it is known that satisfaction with application quality is lacking and the user interface is also less attractive but in terms of utilization is very good. Furthermore, in application development planning it is known that a synchronization system will be developed such as WhatsApp, logging in with a Taxpayer ID, creating a Billing ID that is connected to the application, and a tax calculator. Apel Malang applications are worthy of continuous application with relevant developments. Keywords—system quality, service quality, Apel Malang application

Social Marketing as a Means for Socializing Individual Income Tax for MSMEs in Malang City