Abstract
Abstract The accuracy of simple present tense is the purpose of learning simple present tense which intends to train students in writing and speech that necessary. However, many students are confused in using simple present grammar. The research aims to investigate types of error and to investigate the extent of accuracy of simple present tense in writing descriptive text. The instrument used was a written test in which students were asked to write a descriptive text with the theme "My shoes". The analysis uses surface strategy taxonomy by determining the types of omission, addition, misformation, and misordering. Finding the level of accuracy, the researcher used an agreement from the simple present tense grammar which includes subject-verb agreement, verb-verb agreement, and verb-time agreement. Then, data obtained 30% omission, 11.25% addition, 50% misformation, and 8.75% misordering, errors in the simple present tense agreement, namely 98.9% subject-verb agreement, 0% verb-verb agreement, and 1.1% verb-time agreement. So the data obtained subject-verb agreement as to the most agreement error and misformation became the most error of the four types of errors. From these data, the average level of accuracy of simple present tense in writing descriptive text was 61% while the error rate was 39%.
 
 
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