ANALYSIS OF TAX COLLECTION PROCEDURES THROUGH CONFISCATION OF TAXPAYER'S GOODS AT THE BITUNG TAX SERVICE OFFICE
Keywords:
Collection, Seizure, TaxpayersAbstract
Facing the large amount of unrealized tax revenue, the government through tax officials can make efforts to enforce tax law through tax collection. So that tax collection is carried out in order to realize unrealized tax revenue because taxpayers do not want to or do not have the awareness to pay taxes. The purpose of the study was to determine 1) the procedure for tax collection through confiscation of taxpayers' goods at the Bitung Tax Service Office. 2) obstacles in carrying out tax collection through confiscation of taxpayers' goods at the Bitung Tax Service Office. This study uses a qualitative research design. Data collection techniques use documentation, observation, and interview techniques. The results of the study indicate that 1) the procedure for tax collection through the confiscation of taxpayers' goods at the Bitung Tax Service Office by providing a warning letter or warning, providing a letter of coercion exactly 21 days after the warning letter is issued, proposing prevention, such as blocking accounts and preventing travel abroad, carrying out confiscation with a confiscation letter given 2x24 hours after the letter of coercion is issued, selling confiscated goods (auction) which is carried out if within 14 days the taxpayer does not pay off his tax debt. 2) obstacles in carrying out tax collection through the confiscation of taxpayers' goods at the Bitung Tax Service Office consist of passive and active resistance from taxpayers
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