The problems which will discussion in this research is how method who Dipenda use to determined reception targets reklame tax, obstructions in realization to collect taxes and how the way for to overcome obstructions. Based o n problem above, writer in to do this research use method interview and to use primery documents.

Result from analysis discussion to show that there are three method in determined targets who Dipenda doing and each the method have surplus and weakness, obstructions in realization collection tax comes from Wajib Pajak and Dipenda too.

Based o n analysis above the conclusion is there are three method in determined targets by Dipenda, means Dipenda in to increase professionalism work and knowledge about tax each Dipenda personal is very good, obstructions faced to can be in the form of the active resistance and passive resistance. Suggestion from writer for Dipenda in order that always to optimally reclame tax reception is Dipenda have to more intensive in to register and monitoring subject and object reclame tax o n particularly at region with to support infrastructure who very good.

Key Word: Targets Fixing Evaluation