EVALUASI TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM PELAPORAN SPT TAHUNAN PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN

Pratama Tax Service of Malang Selatan is a tax service office under the coordination of East Java Tax Directorate General Regional Office III. The purpose of this research is to find out the compliance level of corporate taxpayers in reporting annual SPT from 2016 to 2018, finding the obstacels and ways to overcome them. Methods used in this research are qualitative descriptive and quantitative descriptive. The data used in this research are primary data and secondary data. By doing this research, it can be concluded that the compliance level of corporate taxpayers in reporting annual SPT from 2016 to 2018 is increases every year, but is still at low leve