<![CDATA[AbstrakPembayaran dan pelaporan pajak juga semakin dimodernisasi. Prinsip pelayanan publik memanfaatkan perkembangan teknologi dan informasi saat ini sebagai wujud inovasi sektor publik khususnya inovasi pelayanan pajak. Teknologi modern dinilai dapat memberikan kemudahan dalam kinerja pemerintahan baik bentuk kearsipan dan memberikan kemudahan pelayanan pada masyarakat. Pelayanan publik harus memiliki keterkaitan dengan seluruh sektor kehidupan masyarakat. Arah penyelenggaraan pelayanan publik terus dikembangkan dengan mengikuti perkembangan teknologi dan mengutamakan norma-norma standart pelayanan. Praktik pelayanan publik perlu memprioritaskan inovasi atau pembaharuan dengan memperhatikan norma-norma standart pelayanan agar meminimalisir praktik mal-administrasi. Termasuk pada penerapan sistem e-filling perlu mengutamakan norma standrt pelayanan. Penelitian ini menggunakan jenis penelitian deskriptif dengan menggunakan pendekatan kualitatif. Sumber kepustakaan menjadi data utama penelitian seperti jurnal ilmiah, buku, dan berita. Data diolah menggunakan teknik analisa yaitu : data collection (pengumpulan data), data reduction (reduksi data), data display (penyajian data), dan conclusion drawing/verification (pengambilan keputusan/penarikan kesimpulan). Penggunaan jenis penelitian deskriptif dengan pendekatan kualitatif dalam penelitian ini dilakukan karena sesuai dengan tujuan untuk menganalisis penerapan inovasi sektor publik dalam modernisasi perpajakan yang diwujudkan melalui E-Filing dengan prinsip Model Technology Acceptance Model (TAM). E-filing memberikan keunggulan berupa kemudahan masyarakat sebagai wajib pajak dan e-filing juga memberikan manfaat untuk masyaraka sebagai pengguna. Penilaian ini disesuaikan dengan prinsip dan indikator Technology Acceptance Model (TAM).Kata kunci : E-filing, TAM, Inovasi Pelayanan Publik, PajakAbstractTax payments and reporting are also increasingly modernized. The principle of public service utilizes current technological and information developments as a form of public sector innovation, especially tax service innovation. Modern technology is considered to be able to provide convenience in government performance both in the form of archives and provide convenience in providing services to the community. Public services must have links with all sectors of community life. The direction of public service delivery continues to be developed by following technological developments and prioritizing service standard norms. Public service practices need to prioritize innovation or renewal by paying attention to service standard norms in order to minimize mal-administration practices. Including the implementation of the e-filling system, it is necessary to prioritize service standard norms. This study uses a descriptive type of research using a qualitative approach. Sources of literature are the main research data such as scientific journals, books, and news. The data is processed using analytical techniques, namely: data collection (data collection), data reduction (data reduction), data display (data presentation), and conclusion drawing/verification (decision making/drawing conclusions). The use of this type of descriptive research with a qualitative approach in this study was carried out because it was in accordance with the aim of analyzing the application of public sector innovation in tax modernization which was realized through E-Filing with the Principles of the Technology Acceptance Model (TAM). E-filing provides advantages in the form of convenience for the community as taxpayers and e-filing also provides benefits for the community as users. This assessment is adjusted to the principles and indicators of the Technology Acceptance Model (TAM). Keyword : E-filing, TAM, Public Policy Innovation, Tax DOI : https://doi.org/10.33005/jdg.v12i1.2554]]>
