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The tax e-filing system is a method of reporting tax returns that are carried out electronically or online through the Directorate General of Tax's website (DGT Online), or through other official e-Filing channels that have been determined by the government through laws and government regulations. the existence of an e-filing system online system then you do not spend the time necessary to come to the tax office to wait in the process of tax payment This study aims to determine the effect of the effectiveness of the implementation of tax e-filing and the modernization of the Indonesian tax system on the effectiveness of tax data processing for individual taxpayers in area of the Bunda Mulia University. This study uses quantitative analytical research methods, where data is obtained through the distribution of questionnaires to individual taxpayers in the Bunda Mulia educational foundation environment in Jakarta. The amount of respondents who used a total of 120 respondents. The questionnaire data obtained was processed using Statistical Product and Service Solutions (SPSS) software version 24. The results of this study indicate: (i) The effectiveness of the application of e-filing systems carried out by DGT assessed by taxpayers has a significant positive effect on the effectiveness of tax data processing. (ii) The modernization of the Indonesian Tax System that is consistently carried out by the DGT in the eyes of a taxpayer's perception has a significant positive effect on the effectiveness of tax data processing. This research contributes to assist and support the implementation of e-filing systems organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxes (DGT). In addition, the use of information technology in taxation is expected to improve services to taxpayers, both from quality and time so that it is more effective. Keyword : e-filing system, modernization of taxation system, taxation data processing, Indonesian taxation. ABSTRAK: Sistem e-filing pajak merupakan cara pelaporan Surat Pemberitahuan (SPT) pajak yang dilakukan secara elektronik atau online melalui website Direktorat Jenderal Pajak (DJP Online), maupun melalui saluran e-Filing resmi lainnya yang sudah ditetapkan oleh pemerintah melaui undang-undang maupun peraturan pemerintah. Dengan sistem e-filing ini sudah menganut sistem online, maka anda tidak perlu repot lagi datang ke kantor pajak untuk mengantre dalam proses pembayaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh antara efektivitas penerapan e-filing perpajakan dan modernisasi sistem perpajakan Indonesia terhadap efektivitas pemrosesan data perpajakan bagi wajib pajak orang pribadi di lingkungan yayasan pendidikan Bunda Mulia. Penelitian ini menggunakan metode penelitian analitis kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada wajib pajak orang pribadi pada lingkungan yayasan pendidikan Bunda Mulia di Jakarta. Jumlah responden yang digunakan sebanyak 120 responden. Data kuesioner yang diperoleh tersebut diolah dengan dengan menggunakan software Statistical Product and Service Solutions (SPSS) versi 24. Hasil penelitian ini menunjukkan adanya: (i) Efektivitas penerapan sistem e-filing yang dijalankan oleh pihak DJP yang dinilai oleh Wajib Pajak yang bekerja di Yayasan Bunda Mulia di dalam menjalankan kewajiban perpajakannya berpengaruh positif secara signifikan terhadap efektivitas pemrosesan data perpajakan. (ii) Modernisasi Sistem Perpajakan Indonesia yang dijalankan dengan konsisten oleh Pihak DJP dimata persepsi seorang Wajib Pajak berpengaruh positif secara signifikan terhadap efektivitas pemrosesan data perpajakan. Penelitian ini memiliki kontribusi di dalam membantu dan mendukung program penyelenggaraan sistem e-filing yang diselenggarakan oleh Kementerian Keuangan Republik Indonesia, khusunya Direktorat Jenderal Pajak (DJP). Selain itu, penggunaan teknologi informasi dalam perpajakan diharapkan meningkatkan pelayanan terhadap Wajib Pajak, baik dari kualitas maupun waktu sehingga lebih efektif. Kata Kunci: sistem e-filing , modernisasi sistem perpajakan, pemrosesan data perpajakan, perpajakan Indoneia.

PENGARUH EFEKTIVITAS PENERAPAN e-FILING DAN MODERNISASI SISTEM PERPAJAKAN INDONESIA TERHADAP EFEKTIVITAS PEMROSESAN DATA PERPAJAKAN