ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN ADANYA KEBIJAKAN PENGHAPUSAN SANKSI PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PURWOREJO

The purpose of this research is to know (1) stage the compliance of individual taxpayerswith business moment the policy on the elimination of tax administrative sanctions in 2015applied, (2) stage the compliance of individual taxpayers with business after the policy on the elimination of tax administrative sanctions in 2016applied, (3) stage the compliance of individual taxpayerswith 2015-2016applied. The research comprised of individual taxpayers listed in the Pratama Tax Service Office of Purworejo, individual taxpayers with business receiving mandatory annual tax notifications.The data were collected through study library. They were analyzed by means ofthe ratio of taxpayer compliance in 2015-2016. And, as measured by the norm in absolute scale of five. The results of the study showed that the amount of the compliance ofindividual taxpayers with business submitting annual tax notifications on time increased in 2015 by 57,31% and in 2016 by 51.82%. The amount of thecompliance of individual taxpayers with business submitting annual taxnotifications not on time increased in 2015 by 8,20% and in 2016 by 9,16%. 0.4.The amount of the compliance of individual taxpayers with business notsubmitting annual tax notifications decreased in 2015 by 44,49% and in 2016 by 39,02%. Norm absolute scale of five, the flat rate compliance ofindividual taxpayers with business submitting annual tax notifications on time and after Elimination of Tax Administrative Sanctions years 2015-201.Type in the category of low.