T The process of resolving applications for reduction of administrative sanctions is currently in transition to a new system, with a maximum completion target of six months. the study aims to determine the process of resolving applications for reduction of sanctions under article 36 paragraph (1) a at the south jakarta regional tax office, efforts made in resolving applications, and their impact on performance. the study used a descriptive qualitative method. the results of the study showed that the application completion process begins with the submission of applications directly, via post, expedition services, or e-filling. applications can be submitted by taxpayers a maximum of 2 times within a maximum period of 3 months from the date of the decision letter. applications that have met the provisions are followed up by the directorate general of taxes within a maximum period of 6 months. if the 6-month period has passed, the directorate general of taxes does not issue a decision letter or does not return the application for reduction or elimination of administrative sanctions, the application is considered granted and the directorate general of taxes must issue a decision letter in accordance with the application submitted by the taxpayer. efforts made by the south jakarta ii regional tax office in resolving applications for reduction of sanctions under article 36 paragraph (1) a so that they are timely, including human resource development and timely settlement of non-objections. the effect of the acceleration of the settlement of the application on performance is the increase in the work ethic of the objection reviewer because they receive appreciation from the leadership in the form of awards and prizes.