Özet:

Abstract Taxes are a significant source of state revenue for implementing and improving national development to achieve prosperity and public welfare. Taxes come from the community and are reused for the benefit of the community. People who are active taxpayers are called taxpayers. The purpose of this study is to analyze the implementation of E-Government implementation to improve Public Service based on the Policy of the Director-General of Taxes Number KEP-136/PJ/2014 concerning Electronic Tax Invoice Services at the Pratama Tax Office, South Malang, and what supports and hinders the implementation of e-commerce. Government to improve Public Service based on the Director-General of Taxes Policy. The research was conducted at the South Malang Primary Tax Office, and the research informants were employees of the Tax Office who were directly related to the E-Tax Invoice service. The results of this study indicate that the service requirements after the implementation of e-government programs, especially in the service of managing Electronic Tax Invoices at the Malang Tax Service Office, are not by the objectives of implementing e-government where the government wants to provide services that are more concise, easy and simple. The completion time of the E-Tax Invoice service at the South Malang Tax Service Office after the e-government program is implemented only takes one day. Assisted by sophisticated equipment and technology, the Malang City Tax Service Office employees can carry out administrative management, especially in the E-Tax Invoice service, in a short, easy, and fast time. The implementation of e-government, especially in tax e-invoice services, at the level of taxpayer satisfaction with the services provided by the Tax Service Office is still lacking due to the lack of understanding of taxpayers regarding the electronic invoice filling process.

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