IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-862-2_33.html

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

In: Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025)

Author

Listed:
  • Murfani Umar Djalo

    (Flores University)

  • Yoanelita Maria Hopong

    (Flores University)

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.

Suggested Citation

  • Murfani Umar Djalo & Yoanelita Maria Hopong, 2025. "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," Advances in Economics, Business and Management Research, in: Ali Mursid & Fitri Lukiastuti (ed.), Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025), pages 383-394, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-862-2_33
    DOI: 10.2991/978-94-6463-862-2_33
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-862-2_33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.