PELAKSANAAN E-FILLING DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK WAJIB PAJAKORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA RUNGKUT DI SURABAYA

Taxes are a source of state revenue. Therefore, the Directorate General of Tax (DGT) shall revise the public service to the taxpayer with the issuance of Regulation of Directorate General of Taxation Number PER-1 / PJ / 2014 concerning Procedure of Submitting Notification Letter for Individual Taxpayer (WPOP) using Form 1770S and 1770SS e-filling through the DJP Website (www.pajak.go.id). This research is a qualitative research, with the object of research is limited to the implementation of e-filling Individual Taxpayer at Tax Office Pratama Rungkut in Surabaya. The data analysis techniques include: Identification of WPOP tax reporting problems that have not been optimal,identification of e-filling implementation, interviewing KPP Pratama Rungkut, Surabaya, doing tabulation of data, describing the results of research related to e-filling, and giving advice.The result of this research concludes that e-filling is not yet optimal, asevidenced by the decrease of 10.46% from 12,416 down to 11,117 WP reporting e-filling in 2016. While the target and its realization in 2014 and 2015 decrease where year 2014 its revenue target is Rp. 1,076,210,444,024,54 and the realization of Rp. 845,020,674,786 has decreased by Rp. 231.189.769.238 or as much as 21.48%. Therefore, the KPP Pratama Rungkut suggested to further intensify the socialization related benefits and advantages of e-filling to Taxpayers not only WP Agency but also on WP Person Personal