ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN BADAN DALAM MELAPORKAN SPT MASA PPN DI KANTOR PELAYANAN PAJAK PRATAMA PARE

The purpose of this research is to find out the level of compliance between individual and corporate taxpayers in reporting Value Added Tax Period Notification at the Pratama Tax Service Office. Based on the data obtained from the results of the writer's internship the Corporate Taxpayers decreased in 2017 the compliance rate reached 76.88%, then in 2017 the compliance rate only reached 71.24%. Whereas private taxpayers also experienced a decrease in 2017 reaching 75.20% than in 2018 it only reached 69.44%. In the process of research on taxpayers, there are obstacles such as complicated reporting procedures, renewal of certificates, reporters experience time constraints (busy