-Filing, Penyampaian SPT, Rasio Kepatuhan Penyampaian SPT
ABSTRACT
This research aims to understand implementing the policy of e-filing and its effect on the delivery of the ratio of compliance notification letters ( SPT ) annually by taxpayers a private person and constraints that have been occurring in the implementation of the e-filing in kpp pratama  karanganyar. This research using empirical the kind of research and tend to descriptive, by trying to figure out how to the application of e-filing as new applications into the delivery of SPT and how big their influence on the delivery of the ratio of compliance SPT annual taxpayers a private person . The data obtained in research it is the type of primary and secondary data, which is obtained from direct information resource persons and study literature available. Based on this research known that KPPPratama Karanganyar have carried out activities that support the application of e-filing to taxpayers , but the number of taxpayers who use e-filing the number is still a little.The results of research also shows that e-filing no significant impact on the delivery of the ratio of compliance SPT annual taxpayers a private person in KPP Pratama karanganyar, this is because of the obstacles that occur in the application of e-filing.
Keywords: e-Filing, The delivery of spt, The ratio of compliance delivery of spt