TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) DI KPP PRATAMA MAKASSAR UTARA

Abstract

The research aims to find the corporate taxpayer compliance levels in reporting notification letters (SPT) at KPP Pratama in north Makassar. The technique of collecting data used observation, interview, and documentation. The research method used qualitative decriptive uses analysis. The process and meaning are more highlighted in this type of research. The result shows that the corporate taxpayer compliance levels at KPP Pratama North Makassar in reporting notification letters (SPT) during 4 years have increased dan decreased in percentage terms. The level of compliance in reporting SPT in the years of 2015-2016 is 53%, in the year of 2017 53%, and in the year of 2018 has decreased to 48%, so the mean percentage is 52%.