RELATIONSHIP BETWEEN ACTIVE TAX COLLECTION ACTIONS AND DISBURSEMENT OF TAX RECEIVABLES

Abstract

This research explores in detail the impact of four types of active tax collection actions, namely Warning Letters, Distress Warrant, Bank Account Blocking, and Warrant to Execute Confiscation (COL). This research examines the process on disbursement of tax receivables at Purbalingga Tax Office. The main objective of this research is to identify in depth the extent of the influence of these four actions on the receivables disbursement process at Purbalingga Tax Office. The focus of this research is on Purbalingga Tax Office, and the data analyzed includes the number of Warning Letters, Distress Warrant, Bank Account Blocking, and Warrant to Execute Confiscations (COL) during the four year period from 2020 to 2023. The research method used is a saturated sample, which involves analysis of 192 variables independent and 48 dependent variables that are relevant to the process of disbursing tax receivables. The research results unequivocally show that the four types of tax administration actions have a significant influence on the receivables disbursement process at Purbalingga Tax Office during the period studied. The implications of this research are very important in deepening understanding of how tax administration factors interact and influence the overall receivables disbursement process at the Purbalingga Tax Office level. Thus, this research provides deeper insight into the dynamics of tax administration in the context of tax collection