PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN ORANG PRIBADI TAHUN 2009 PADA KANTOR PELAYANAN, PENYULUHAN, DAN KONSULTASI PERPAJAKAN (KP2KP) SRAGEN

The Sragen Tax Service, Education, and Consultation (KP2KP) Office is the tax service office under the Karanganyar Pratama Tax Service Office. Sragen KP2KP caters all tax affairs existing in Sragen Regency work area such as NPWP card development, Time SPT reception, and Annual SPT reception. The writer discusses about the annual SPT report, annual SPT is the letter used to report outstanding PPh for the tax year. There are several attempts conducted Sragen KP2KP to improve the annual SPT reception including by doing tax socialization. How is the effect of tax socialization on the Taxpayers in reporting SPT. The research method used was descriptive one, that is, to make a description systematically, factually, and accurately about an object of research studied. The data obtained by the writer is by conducting field research, interview with the officer and reading the literature from various resources. The conclusion that can be drawn from this research is the taxp ay ers’ limited awareness of complying with their tax obligation. The socialization obligation has not been sufficiently effective because the Taxpayers compliance level is still below 50%. Despite not sufficiently effective, the socialization activity is conducted continuously because there is significant improvement every year. And to improve the taxpayer compliance, there is an increase of the number of officer conducting socialization, including the tax aspect into education material, as well as improving the quality of tax socialization. Keyword: SP