Information technology has an essential role in efforts to improve tax compliance in Indonesia. The collaborative compliance approach utilizes information technology expected to build mutual trust in a new era of relations between taxpayers and tax authorities in increasing the tax ratio in Indonesia. During numerous disputes and misuse of tax invoices, tax reform was conducted by utilizing technology to provide convenience in implementing taxpayer's rights and obligations. Furthermore, using technology, it is expected to improve the quality of tax authority services. This research was conducted to analyze the Piloting Project of Tax Data Integration using Host-to-Host (H2H) e-Invoice to implement collaborative compliance as one of the government's efforts to implement smart governance to handle tax evasion issues. This research was conducted using a post-positivist approach with qualitative methods with innovation in the tax compliance concept. The data collection was carried out through in-depth interviews conducted through studies at PT X. The results showed that the application of the tax data integration program at PT X went quite well, viewed based on the dimensions of law enforcement, provision of facilities, and trust. In this case, law enforcement activities related to taxpayer supervision carried out better and more efficiently since there has been an increased competence of tax authorities in carrying out their duties. Providing tax facilities by providing convenience to the taxpayers may influence taxpayer compliance in carrying out its tax obligations. Facilities provision may also affect the dimension of trust where trust between actors leads to a better direction. The implementation of this program creates mutual trust and mutual understanding between PT X and tax authorities.