ABSTRACT: After the contraction due to the impact of the Covid-19 pandemic, the projected economic recovery was a determinant of tax revenues in 2021. In the era of the Industrial Revolution 4.0, especially the field of tax revenue in the scope of all tax categories there is an e-system that becomes a supporting means in the form of tax application systems that have been provided by the government such as starting from e-SPT, e-registration, e-form, e-filling, and others.In terms of management, of course, synergy is needed between the rules, systems, and users of the application. This research aims to produce concepts recommended by researchers so that they can be applied and control from big data management that has previously been done by tax managers.The research method used is to use descriptive research methods through qualitative approaches.The data collection techniques used in this study, namely primary and secondary data.Primary data is obtained through interview techniques and documentation directly to employees of the Directorate of Information and Communication Technology at the Head Office of the Directorate General of Taxation in Jakarta, while secondary data is obtained through sources and scientific literature that are up to date and can be accounted for both physically and online.

KEYWORDS-Big Data, Tax Revenue, Industrial Revolution 4.0