ANALYSIS OF TAX COLLECTION EFFECTIVENESS THROUGH WARNING LETTERS, DISTRESS WARRANTS, AND CONFISCATION AT THE KEBUMEN CENTRAL JAVA TAX OFFICE

Abstract

This research aims to analyze the effectiveness of tax collection carried out by KPP Pratama Kebumen Central Java through Warning Letters, Distress Warrants, and Confiscation during the 2021-2023 period. It also identifies the obstacles faced and the strategies implemented in implementing tax collection. The method used is qualitative research with a case study approach. Data was collected through interviews, documentation, and a literature study.