This research was made to determine the implementation of e-Bupot Unification of income tax art 23 and income tax art 4 paragraph (2) for clients of tax consultants XYZ. The method used is the descriptive method, with observation and interview techniques. Interviews were conducted with directors of tax consultants XYZ, and we also collected regulations from the Directorate General of Taxes relating to e-Bupot Unification.
The research results found that e-Bupot Unification makes it easier for taxpayers to carry out tax administration, but system improvements are still needed. The conclusion from this study is that clients in tax consultants XYZ have implemented e-Bupot Unification by the Director General of Taxes Regulation Number Per-24/PJ/2021, although there are still obstacles faced by individual taxpayer clients in tax consultants XYZ, these obstacles were successfully overcome by the tax consultant XYZ.
