<p><em>T</em><em>ax payments no longer use a manual system but use an e-billing system</em><em>. T</em><em>his study aims to determine </em><em>t</em><em>he effectiveness of the level of tax revenue before</em><em> and </em><em>after the use of the e-billing method at the Tax Office Pratama Bandung Tegalleg</em><em>a. </em><em>The method used in this study is a quantitative method with a comparative approach. The results of this study indicate that t</em><em>he effectiveness of the level of tax revenue before the use of e-billing has increased and decreased significantly and has an average effectiveness ratio of 98,16%, which is classified as effective</em><em>. </em><em>Besides, the effectiveness of the level of tax revenue after the use of e-billing has increased and decreased significantly and has an average effectiveness ratio of 98,16%, which is classified as effective</em><em>. Therefore, it can be concluded that the results of this study show a decrease in the effectiveness of the level of tax revenue from before the use of the e-billing method to after the use of the e-billing method, namely a decrease in the effectiveness of 7%. %. In addition, the results of hypothesis testing using the Wilcoxon test stated that there was no significant difference between the effectiveness of the level of tax revenue before and after the use of the e-billing method. Therefore, it can be concluded that the use of the e-billing method is not optimal to increase tax revenues at Tax Office Pratama Bandung Tegallega significantly. The results of this study suggest maximizing the use of the e-billing method to increase tax revenue, namely by developing socialization regarding the use of the e-billing method to taxpayers, optimizing server quality in DJP Online, and simplifying the operation of e-billing.</em><strong></strong></p><p><strong> </strong></p><p><strong>Keywords: </strong>Tax Revenue, E-Billing</p>