[Pelaksanaan sistem perpajakan di Indonesia berhadapan dengan terbatasnya sumber daya manusia padahal beban kerjanya sangat berat. Hal ini juga terkait denganpemungutan pajak restoran di DKI Jakarta, beban kerja tersebut semakin bertambah sejalan dengan semakin berkembangnya keberadaan restoran di DKI Jakarta. Dengan adanya ketidakseimbangan antara jumlah wajib pajak yang harus dilayani dengan jumlah petugas wajib pajak dikhawatirkan akan terjadi kebocoran serta kecurangan dalam pembayaran dan pelaporan pajak restoran. Upaya yangdilakukan pemerintah untuk mengatasinya adalah dengan menerapkan sistem pajak online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta. Penelitianini bertujuan untuk menganalisis efektifitas sistem online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif, metode pengumpulan data kualitatif dan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa pelaksanaan system online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta menurut indikator pengukur yang digunakan peneliti berdasarkan teori Campbell, yaitu adanya keberhasilan program, keberhasilan sasaran, tingkat output dan input yang efektif dan pencapaian tujuan secara menyeluruh sudah efektif.

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Implementation of the tax system in Indonesia dealing with limited human resources when their work is very hard.. It is also related to restaurant tax in DKI Jakarta, the work is increasing in line with the growing of restaurants in DKI Jakarta. With an imbalance between the number of taxpayers who should be served by the number of taxpayers officers, it would cause concern to leakage and fraud in payment and restaurants tax reporting. The government's efforts is to implement an online system in payments and restaurants tax reporting in Jakarta. The purpose of this study is to analyze the effectiveness of the online system on payment and restaurants tax reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data collection methods and descriptive research. The results of this study conclude that the implementation of an online system in payment and restaurants tax reporting in DKI Jakarta according to indicators based on Campbell's theory, namely the success of the program, the success of the target, the level of output and input which is effective and goal attainment has been effective.;Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective;Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective, Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective]