There isn't really a definite answer to this question. This question is flawed, so would it's answers as it will undoubtedly be biased.
It all depends on the ability of the skateboarder.
A beginner skateboarder would find the kickflip to be the hardest trick whereas an intermediate skateboarder would find the 360 flip a hard trick.
It depends on the progression of the skateboarder. Also, some people would find other tricks easier than the rest, such examples: one skater would find the hardflip near impossible, but find the 360 flip simple while another would find the hardflip pretty simple while finding difficulties in doing a 360 flip.
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