ANALISIS KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PENERAPAN SISTEM E-FILING PADA KPP PRATAMA BATU

This study aims at finding the success level of personal taxpayers compliance in reporting the annual income tax return of personal taxpayers (WPOP) prior and after the application of e-filling system at Tax Office (KPP) Pratama, Batu. This study is a comparative study. Data was obtained through interview and documentation. Data analysis was conducted by paired test. The taxpayers compliance in reporting the annual income tax return was measured by using compliance ration in reporting the Annual Income Tax Return.The result of study shows that there is no significance of taxpayers compliance in reporting the Annual Income Tax Return of Personal Taxpayers prior and after the e-filling system application at KPP Pratama, Batu. This proves that the e-filling system application has not yet been successful to increase the taxpayers compliance, that the taxpayers compliance is not yet considered significance and there were several taxpayers who did not report their annual income tax return and of those who overceed the due date of reporting so that were considered as subservient taxpayers