IMPLEMENTASI DAN TANTANGAN PENGGUNAAN DJP ONLINE DALAM ADMINISTRASI PERPAJAKAN (STUDI KASUS PADA KONSULTAN PAJAK DI KKP MMI)

This research discusses the implementation and challenges of using DJP Online in tax administration, focusing on tax consultants at KKP MMI. The study aims to explore how DJP Online is utilized by tax consultants and identify the obstacles faced in the process. The research method used is a case study with a qualitative approach, involving in-depth interviews with tax consultants and analysis of related documents. The results show that DJP Online facilitates the tax administration process, such as tax reporting and application submissions. However, the challenges encountered include technical issues such as system disruptions, limited internet access, and a lack of user understanding of the system. In conclusion, although DJP Online offers many benefits, there is a need for infrastructure improvements and increased digital literacy among users to optimize its use in tax administration. Kayword: DJP Online, Tax Administration, Tax Consultants, Usage Challenges