Tesis ini membahas Tax Management Information System di DJP Indonesia dan NTS Korea Selatan. Peneitian ini merupakan penelitian Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa Tax MIS di NTS Korea Selatan memberi jasa transaksi yang seimbang untuk menurunkan biaya kepatuhan pajak dan biaya administratif perpajakan sedangkan Tax MIS di DJP Indonesia berfokus pada jasa trasaksi. DJP Indonesia menutunkan cost of taxation e-SPT dengan cara membuat formulir SPT dan lampirannya menjadi sederhana. Semetara itu NTS Korea Selatan menurunkan cost of taxatio e-SPT dengan cara memberi jasa pengisian pre-filled.

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This thesis discusses the Tax Management Information System in DJP Indonesia and NTS South Korea. This research is a descriptive qualitative research. The results showed that the NTS Tax MIS in South Korea provides the balanced transaction services to reduce the tax compliance costs and the tax administrative costs whereas DJP Tax MIS in Indonesia focuse on trasaksi services. DJP Indonesia menutunkan cost of taxation of e SPT by making a tax return form and the attachment becomes simple. Whereas NTS South Korea reduce the cost of taxation of e SPT by giving a pre filled charging services.