<![CDATA[The research was conducted at KPP Pratama Surakarta, with qualitative research using a case study approach with an intrinsic case study. The sampling technique used purposive sampling and snowball sampling. Data collection techniques were obtained from interviews, observations, and document analysis. The validity of the data was obtained by: (1) Credibility, among others by doing a) extending observations, b) increasing persistence, c) triangulating of sources and methods, and d) membercheck, 2) transferability, 3) dependability, and 4) confirmability. the data analysis technique used a miles and huberman interactive model.The results show (1) The application of the e-billing system in the KPP Pratama Surakarta are: a) planning for the implementation of the e-billing system at KPP Pratama Surakarta, b) implementation of the e-billing system at KPP Pratama Surakarta, and c) monitoring and evaluation of the implementation of the e-billing system at KPP Pratama Surakarta, (2) The inhibiting factors for the implementation of the e-billing system faced by the taxpayers of KPP Pratama Surakarta are: a) taxpayers’ understanding of access to the e-billing system is still low, b) the ability of taxpayers to use technology has not been maximized, and c) system failure, and (3) The solution in overcoming the problem of the e-billing system is: a) socialization and education to taxpayers, b) provide offline and online services, and c) KPP Pratama Surakarta in cooperation with the Center for Information System and Technology]]>
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