ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN e-SPT PAJAK PENGHASILAN DI KANTOR PAJAK PRATAMA MAKASSAR SELATAN

Abstract

Rachmat. 2021. Analysis of Individual Taxpayer Compliance Level in Reporting Income Tax e-SPT at the Pratama South Makassar Tax Office (KPP), supervised by Indrawan Azis. This study aims to (a) determine the level of compliance of individual taxpayers in reporting e-SPT PPh (b) to find out what obstacles are faced in reporting e-SPT Income Tax at the Pratama South Makassar Tax Service Office (KPP). The type of study used is descriptive and qualitative where the researcher describes the results of the observations and analyzes the data based on those obtained in the field. The result of the study is the level of taxpayer compliance at the South Makassar Tax Service Office (KPP) shows that individual taxpayers in reporting e-SPT Taxes in a timely manner are classified as less obedient. This is because the percentage level of compliance from 2019 to 2020 has decreased from year to year due to several factors, namely Taxpayers do not know the due date for reporting the e-SPT Income Tax, taxpayers forget to report e-SPT, Taxpayers are not present Makassar City so that taxpayers cannot report e-SPT, taxpayers do not report due to the Covid-19 pandemic which forces South Makassar KPP to stop face-to-face services at the tax office.