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E-Government merupakan upaya mengembangkan penyelenggaraan pemerintahan berbasis elektronik meningkatkan kualitas layanan publik secara efektif dan efisien, sesuai Inpres No. 3 Tahun 2003 tentang Kebijakan dan Strategi Pengembangan e-Government. Perkembangan teknologi mempengaruhi pengelolaan administrasi perpajakan baik keperluan pemerintah maupun wajib pajak dari manual ke sistem online, sehingga menghemat waktu, proses kerja, dan kertas. Dengan diterapkan pajak online sehingga tercipta good governance. Rumusan masalah, yaitu : 1) Bagaimanakah implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung? 2) Apakah faktor-faktor pendukung dan penghambat implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung? Teori yang digunakan adalah teori implementasi kebijakan publik model Merilee S. Grindle dan Teori implementasi kebijakan publik model George C. Edwards III. Pendekatan penelitian menggunakan deskriptif kualitatif. Teknik pengumpulan data menggunakan obvservasi, wawancara, dan dokumentasi. Teknik penentuan informan menggunakan purposive sampling. Teknik analisis data adalah analisis data deskriptif kualitatif, meliputi : reduksi data, display data, serta penarikan kesimpulan dan verifikasi. Hasil temuan penelitian disimpulkan bahwa : 1) Implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung sudah terimplementasi dengan diterapkannya sistem online pajak daerah melalui e-SPTPD. 2) Faktor-faktor pendukung implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung meliputi : komitmen Pemerintah Kabupaten Badung dalam pelayanan publik melalui e-Government, resources (sumber daya), sosialisasi, jaringan internet, dan kesadaran Wajib Pajak. Sedangkan faktor-faktor penghambat implementasi e-Government dalam proses pelaporan Surat Pemberitahuan Pajak Daerah pada Pemerintah Kabupaten Badung meliputi : pengetahuan dan kesadaran wajib pajak serta pandemi Covid-19. ; E-Government is an effort to develop electronic-based governance to improve the quality of public services effectively and efficiently, in accordance with Presidential Instruction No. 3 of 2003 concerning e-Government Development Policies and Strategies. Technological developments affect the management of tax administration both for government and taxpayer needs from manual to online systems, thereby saving time, work processes, and paper. By applying online taxes so that good governance is created. The formulation of the problem, namely: 1) How is the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? 2) What are the supporting factors and obstacles to the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? The theory used is the theory of public policy implementation model of Merilee S. Grindle and the theory of public policy implementation model of George C. Edwards III. The research approach used a qualitative descriptive. Data collection techniques using observation, interviews, and documentation. The technique of determining informants using purposive sampling. The data analysis technique is descriptive qualitative data analysis, including: data reduction, data display, and drawing conclusions and verification. The results of the research findings concluded that: 1) The implementation of e-Government in the process of reporting Local Tax Returns to the Badung Regency Government has been implemented by implementing an online local tax system through e-SPTPD. 2) The supporting factors for the implementation of e-Government in the process of reporting the Regional Tax Returns to the Badung Regency Government include: the commitment of the Badung Regency Government in public services through e-Government, resources (resources), socialization, internet networks, and taxpayer awareness . While the factors inhibiting the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government include: knowledge and awareness of taxpayers and the Covid-19 pandemic.