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; Yoanelita Maria Hopong

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

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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

Authors

Murfani Umar Djalo¹^{, *}, Yoanelita Maria Hopong¹

¹Flores University, East Nusa Tenggara, Indonesia

^*Corresponding author. Email: murfani20@gmail.com

Corresponding Author

Murfani Umar Djalo

Available Online 27 October 2025.

DOI: 10.2991/978-94-6463-862-2_33 How to use a DOI?
Keywords: Warning Letter; Compulsory Letter; Seizure; Disbursement of Tax Arrears
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.
Copyright: © 2025 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025)
Series: Advances in Economics, Business and Management Research
Publication Date: 27 October 2025
ISBN: 978-94-6463-862-2
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-862-2_33 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Murfani Umar Djalo
AU  - Yoanelita Maria Hopong
PY  - 2025
DA  - 2025/10/27
TI  - 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
BT  - Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025)
PB  - Atlantis Press
SP  - 383
EP  - 394
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-862-2_33
DO  - 10.2991/978-94-6463-862-2_33
ID  - Djalo2025
ER  -

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