ANALISIS IMPLEMENTSI E-FILING DAN KEPATUHAN PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI

Tax is a compulsory levy that must be obeyed and paid by the people to the state which is used for the benefit of the government and the general public. Various efforts have been made to improve service to taxpayers, but the fact is that the level of compliance of individual taxpayers is still low because taxpayers who have registered themselves then do not report tax returns, One effort to prevent low levels of compliance by facilitating taxpayers to report their tax through E -Filing This study included descriptive research with a qualitative approach. The purpose of this study was to determine the increase in compliance with tax reporting for Annual Personal Taxpayers who use E-Filing in the city of Batam. The results of this study indicate that the application of E-filing is quite successful in increasing tax compliance. many taxpayers feel more effective more practical, easy, fast and efficient by using e-filin