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E-Filing Service for Individual Taxpayers 1770 S to complete and report their annual SPT. According to Article 1 of Law Number 6 of 2009, the SPT or Announcement Letter is a document that must be applied by Taxpayers to inform the calculation and payment of tax on both tax and non-tax objects, assets and liabilities in accordance with applicable taxation law. regulation. Form 1770 S is intended primarily for simple individual taxpayers who have a gross income of more than Rp. 60 million per year. Before completing and filing the 1770 S Annual Tax Return, taxpayers must provide several documents, including Taxpayer Identification Number (NPWP), Electronic Filing Identification Number (EFIN), and proof of withholding. This Annual SPT reporting technique is carried out online via the DJP website www.djponline.pajak.go.id or via application.  

In this digital era, the process of reporting the Annual Tax Return (SPT) for Individuals can be done online. However, there are still many Taxpayers who experience difficulties related to the procedure for reporting Annual SPT online. Community service activities in the form of assistance in reporting Individual SPT through e-Filing carried out by students of Nahdlatul Ulama University Sidoarjo as part of the Tax Volunteers held by the Directorate General of Taxes (DJP) located at the West Sidoarjo Pratama Tax Service Office. This activity aims to help reduce the spike in taxpayers who will report annual SPTs and optimize the role of Tax Volunteers in assisting Taxpayers. The method used is assistance and service to Taxpayers. As a result, a number of annual SPTs were successfully reported online. It is hoped that this Tax Volunteer activity will be routine every year with a wider coverage area.

Annual tax reporting is an obligation for every individual who meets the specified requirements. The use of e-filing systems in the tax reporting process has become more common in today's modern society. This study aims to analyze the role played in optimizing the use of e-filing systems in an effort to increase tax compliance among individuals. Qualitative research methods were used through interviews and observations of individuals involved in using this system. The results of the analysis show that understanding the role played in optimizing the use of e-filing systems can help increase the efficiency and effectiveness of individual tax reporting