Ilomata International Journal of Tax & Accounting P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 2, Issue 4 October 2021 Page No. 304-312 304 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City Ambarwati 1 , Indra Sumarna Sobari 2 , Rudi Kristanto 3 123 Indonesia Institut Ilmu Sosial dan Manajemen STIAMI Jakarta, Indonesia Correspondent: ambaryusuf26@gmail.com 1 , indra@stiami.ac.id 2 , rudikristanto@stiami.ac.id 3 Received : August 08, 2021 Accepted : August 25, 2021 Published : October 31, 2021 Citation: Ambarwati., Sobari, I.S., Kristanto, R. (2021). The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City. Ilomata International Journal of Tax & Accounting 2(4),304-312. https://doi.org/10.52728/ijtc.v2i4.369 ABSTRACT: Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance. Keywords: Covid 19 Pandemic ; Impact ; SPT Reporting Publisher’s Note: Ilomata International Journal stays neutral with regard to jurisdictional claims in published maps and institutional affiliations. Copyright: © 2021 by the authors. Licensee Ilomata International Journal, Indonesia. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). INTRODUCTION The COVID-19 pandemic has affected tax revenues for all countries in the world, this is a challenge for countries that have targeted an increase in tax revenues in the 2021fiscal year. (Brodeur et al., 2021; Thomson et al., 2021). The government was forced indirectly to correct tax