E-filing is a method to deliver annual tax return in electronic, online and realtime ways through internet by browsing into the website of General Directorate of Taxation (djponline.pajak.go.id). E-filing is a realization of taxation modernization and e-government. The implementation of e-filing is expected to improve the compliance of taxpayers on submitting annual tax return. The purpose of this final project is to know the implementation of e-filing of individual taxayers and the difference of compliance ratio before and after using e-filing. The final project uses descriptive analysis research method and data collected through observation, interview and literature review. The Implementation is observed by prosedural or managerial theories. The data analysis is counted by the formula of ratio compliance from SE/07/PJ/2016 and uses t-test to examine the difference mean of ratio compliance. From research result. It is concluded that steps of the implementation of e-filing at Pratama Tax Service Office of Semarang Candisari have been consistent to the theories of procedural or managerial approaches to implementation. However the implementation of e-filing is not effective to increase tax compliance. By t-test result there isn’t difference of compliance ratio between that before using e-filing and that after using e-filing