ABSTRACT Tax as one of the revenue sources has a contribution in funding the development especially in routine payment. Small Taxpayer Office (STO) Surakarta has a job to fulfil the revenue target that more and more increase, especially the income tax on the article 21 which has a great deal contribution in tax revenue in Surakarta area. The tax revenue that has not been optimum yet encourages the Supervision and Consultation Section a tax operational unit of STO Surakarta to determine the strategy to realize the tax revenue target. This study is aimed to obtain the information and description concerning the strategy of the supervision and consultation section on improving the effectiveness of the income tax revenue on the article 21 in 2008 which is successfully obtained by STO Surakarta. This is a qualitative and descriptive study which the collecting data technique uses the observation, interview and documentation techniques. For the analyzing the data, the interactive analysis technique is used and the triangulation data is used for testing the data validity. The result of this study, which is the strategy of the Supervision and Consultation Section of STO Surakarta on improving the effectiveness of the income tax revenue on the article 21 through the elucidation program aimed to grow up and improve the society’s awareness on taxes payment especially the income tax on the article 21 held both direct and indirect methods and also exploit any media. Such as by spreading brochure containing the information about the income tax on the article 21 on some, by using the “Tax Corner” and “Mobile Tax Service”. A lot of activities to develop the program held, such as a campaign through electronic and mass media in order to spread out the information or doing the routine interactive dialogue on television or radio. Some obstacles sometimes come from the unresponsive society. But, the elucidation program as the strategy of the Supervision and Consultation Section of STO Surakarta has been able to improve the effectiveness of the income tax revenue on the article 21 on 2008. As the evidence, the income tax revenue on the article 21 is successfully realized Rp 105.950.057.193,00 from the target Rp 83.151.910.000,00, so it can be said that the income tax revenue on 2008 is effective seemed from the result of the effectiveness percentage up to 127,42 %. It can be concluded that the income tax revenue on the article 21 on 2008 has increased 18,53% from the year 2007.