CD-ROM
Evaluasi Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan di KPP Pratama Ende (CD + Cetak)
This study aims to evaluate the level of compliance of individual taxpayers in reporting the annual tax return at the Ende Pratama Tax Office. The data analysis technique used is descriptive qualitative and quantitative analysis. Based on the results of the analysis, it shows that the level of compliance of individual taxpayers in the Annual SPT reporting at KPP Pratama Ende from 2015 to 2018 fluctuates, but in the non-compliant category. The level of compliance of individual taxpayers in reporting the Annual SPT at KPP Pratama Ende in 2015 was 51.3%, then in 2016 it decreased by 3.6% to 47.7%, in 2017 it again decreased by 6.3 % to 41.4%, then in 2018 it increased by 1.3% to 42.7%, but it was still included in the noncompliant category. The highest level of compliance occurred in 2015.
Keywords: Individual Taxpayer Compliance Level, Annual SPT
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