×Tax sector is a source of the state revenues very important in order to financing an independent, not dependent on loan originating outside country but public participation in development manifested one of way to pay taxes regularly to smooth direction and national policy. Tax revenue is income fund potential for state, due to the tax along with the population economic and political stability.
This research to know process of resolving the submission of objection over letter tax assessment PPh psl 21 KPP Pratama Karanganyar and to know effectiveness process of resolving object on letter tax assessment PPh psl 21 KPP Pratama Karanganyar.
Methods used in research is with data and documents that were on the research also based on the the interview with parties considered to have authority and understands the problems are being investigated.
The result of the research indicated that not all tax payers can receive notifications they underwrite, there are differences between calculations by which they have calculations done by the tax office Karanganyar, distinction to the real mind. The objection raised by the tax office then Karanganyar give to declare the amount of tax must be paid.
