E-INVOICE 3.0 EFFECTIVENESS IN IMPROVING TAXPAYER COMPLIANCE

This study aimed to examine the taxpayers’ perception of the application of einvoice 3.0 and its effectiveness in improving taxpayer compliance.Specifically, it focused on the benefits of Taxable Entrepreneurs of the einvoice system 3.0 and how it minimizes the existence of fictitious invoicesnot based on actual transactions and linkages towards taxpayer compliance.The study was motivated by the case of imagined invoices in the tax serviceoffice of Pratama Depok Cimanggis for the tax year 2018-2019. Qualitative methods, including face-to-face interviews with 15 Taxpayers, to collectinformation on their perceptions. Secondary data was material for thecompliance patterns of taxpayers before and after the e-invoice 3.0implementation. Furthermore, Technology Acceptance Models (TAM) theoryby Davis (1989) and references from Lee (2016) and Anzeli (2018) were used.The application of e-invoice 3.0 proved effective in improving taxpayercompliance. The e-voice 3.0 implementation provided a positive response fromusers, improving taxpayers' compliance with no fictitious tax invoice cases.