Agus Bandiyono, Bella Florissa Septiana


 Implementation of Tax e-Billing in Tax Office. This study aims to see how the
implementation of e-Billing tax is especially in the Tax Office Serpong and want to see the
implementation of e-Billing tax when compared with the provisions contained in the Regulation of
the Director General of Tax No. Per-26 / PJ / 2014 on Payment System Electronic Tax. This research
method uses literature study method and field study conducted to obtain data describing the actual
condition in the field. The results of this study indicate that the implementation of tax e-Billing in
KPP Pratama Serpong in general has been implemented according to the procedure and has been
running as it should though e-Billing own taxes still cause some problems for Taxpayers especially
for taxpayers who are still less aware of IT will be very affect the use of e-Billing tax itself. On the
other hand, the application of tax e-Billing has its own advantages. Proven to minimize human error
because it reduces entry error by officer counters and become more accurate. Another advantage of
e-Billing tax is environmentally friendly because it does not require a lot of paper, it is easier to pay
because Taxpayers can pay taxes in many ways, anytime, and anywhere, and faster without having
to queue.Sedangkan when compared between Regulation of Director General Tax No. PER - 26 / PJ
/ 2014 on Electronic Tax Payment System and the facts on the ground generally have gone accordingly
without any deviation.

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