T The application for the determination of non-active taxpayer constitutes oneform of taxpayer compliance with the prevailing tax regulations. through thesubmission of a non-active taxpayer determination application, taxpayers mayterminate their tax obligations in subsequent periods. from the perspective of taxofficers, such applications are considered complex, as they require variousconsiderations of multiple aspects during the follow-up implementation process. thisstudy aims to explain the procedures for implementing the follow-up of non-activetaxpayer applications at kpp pratama jakarta kebon jeruk satu, starting from thesubmission process up to the issuance of the decision letter regarding the application.in addition, the study seeks to review the conformity between the applicable regulationsand their implementation in practice. this review is conducted by comparing proceduresthrough library research and field study methods. the study examines two applicationsamples, namely those submitted by pt egi and cv el. the results indicate that, ingeneral, the procedures for following up on non-active taxpayer determinationapplications at kpp pratama jakarta kebon jeruk satu have been implemented inaccordance with the established procedures, and that the final decision on theapplication is significantly influenced by the level of taxpayer compliance.