INNOVATION OF ELECTRONIC-BASED TAX SERVICES IN INCREASING TAXPAYER PARTICIPATION

One of the realistic steps taken by Director General Taxes is to provide tax services that make it easier for people pay taxes. This principle based on a thought about building awareness through an emotional approach. That as citizens need be served well state, especially in terms fulfilling their obligations. The state must present facilitator who provides sense comfort and fun. study aims see effect electronic-based service innovation, reporting effort increase taxpayer participation. Respondents this were private taxpayers office area Central Jakarta, totaling 100 people. data collection technique was carried out giving primary questionnaires. In general, uses positivism/quantitative approach with linear regression analysis. results indicate there strong relationship between revenue participation electronic factors. confirms innovation technical factor influences paying taxes.Keywords: Electronic-Based Tax Innovation, E-SPT, Taxpayers, Awareness Paying