is a mandatory contribution to the state one of which is a personal income tax which is one of the most potential tax revenues. In this study, it will give an idea of how the percentage of taxpayers who did not submit a tax return compared to the percentage of income tax income Op. The place of research in this study is the Jakarta Duren Sawit Tax Office. The results show that the number of taxpayers who do not send annual tax returns declined in 2017 to only 9.4% of taxpayers who did not send tax returns, this shows that taxpayers began to realize to submit their tax returns every year. The amount of tax revenue from personal income tax turned out to show the results that each year has increased especially in 2017 compared to 2016 which experienced an increase of 72% and the largest income occurred in 2017 at 89% of the target set.
peer review
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