TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN TAHUNAN MELALUI E-FILING PADA KPP PRATAMA SURABAYA SAWAHAN

The purpose of this study is to determine level compliance of individual taxpayers at the annual SPT report through e-filing, taxpayer obstacles and how to overcome them, from 2016 to 2018 at the Surabaya Sawahan Tax Office. The method used is descriptive quantitative to analyze the development of level compliance of individual taxpayers, as well as the obstacles faced when reporting the annual personal income tax return. The result indicates that the level of compliance of individual taxpayers at the Surabaya Sawahan Tax Office decreased 6.9% in 2016-2017, and decreased again 6.4% in 2017-2018. Obstacles to reporting the Annual Tax Return using e-filing include a lack of understanding of the internet, low levels of awareness and knowledge of taxpayers, and misperceptions of taxpayers. The solution is reminded taxpayers before maturity and makes regular socialization and education about taxation