TINGKAT KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA KARANGANYAR

Informing Letter (SPT) is a letter which is used by tax obligator for reporting calculation and tax payment thatare in debt according to the regulation which is in force. The technique of Data collecting which used by author isusing observation, questioner and document methods. The goal of the research is to measure obedience level of the tax obligator regarding with Informletter delivering. The result of the research is Account Representative which has important role in increasing obedience level of tax obligator in delivering inform letter. It is because of AR as connector between Tax obligator with the office of tax serving Pratama Karanganyar, which also get responsibility to deliver tax information effectively and professionally. Account Representative also has role as a watcher against delivering inform letter with issuing reprimand letter. The occlusionof this research is that the issuing of reprimand letter is an effort to increase obedience to report inform letter (SPT). The higher amount of the reprimand letter, the lower is the inform letter delivering level. From the result whichhas been gained, the researcher gives any suggestion that counseling action needs to be increased intensively and exactly to the target. Counseling can be done directly or with media. Controlling function needs to be increased in order that the awareness to the taxation obligationincreases. xi