ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI MELALUI PENERAPAN E-FILING (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Palembang Ilir Barat)

This report was created with the aim to determine the level of tax compliance, constraints affecting, as well as the efforts made to improve the level of Taxpayer compliance in reporting Annual SPT Personal Income Tax Return. The data used is the amount the Taxpayer is registered and reported in a timely 2011-2015. The method used is descriptive with qualitative analysis using the Key Performance Indicator and interviews with staff Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. The results obtained by the author of the level of tax compliance for 5 years was fluctuated but everything was relatively low, the constraints due to the low number of owners of Tax ID Number and the level of awareness of the Taxpayer was low, the efforts made by KPP were providing information on taxation, providing dropbox and issuing appeal. Therefore, this problem should be corrected by increasing communication between employees with Taxpayer KPP, simplify the process of registration of Tax ID Number, and expand the scope of the reporting area SP