The Effect of Warning Letters, Coercing Letters, and Confiscation on the Disbursement of Tax Arrests at the Regional Office of the Directorate General of Taxes, Central Jakarta

Murfani Umar Djalo () and Yoanelita Maria Hopong
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Murfani Umar Djalo: Flores University
Yoanelita Maria Hopong: Flores University

A chapter in Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025), 2025, pp 383-394 from Springer

Abstract: Abstract This study aims to analyze the influence of warning letters, warrants, and seizures on the disbursement of tax arrears. The object of this study was 15 tax service offices in the Central Jakarta Regional Office of the Directorate General of Taxes. The data used in this study is quantitative data in the form of secondary data obtained from the annual reports of each collection section at the tax service office from 2012 to 2014. Using the panel data method processed with eviews 8. The results of this study indicate that the warrant has a significant effect on the disbursement of tax arrears. While warning letters and seizures do not have a significant effect.

Keywords: Warning Letter; Compulsory Letter; Seizure; Disbursement of Tax Arrears (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-862-2_33

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DOI: 10.2991/978-94-6463-862-2_33

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