The objectives of this research are 1) to know the level of compliance of WP Badan in submitting their annual SPT in Pratama Tax Service office in Palembang Ilir Baral during period of years 2003-2007; and 2) to know the influence of compliance level of WP Badan toward the amount of receipt of PPh Badan in Pratama Tax Service Office in Palembang Ilir Barat. The result of the research showed tha…