Tax collection is a collection action carried out by a taxpayer or tax bailiff to a taxpayer without waiting for a payment due covering all tax debt of all taxes, tax period and tax year. this study aims to determine the effect of tax collection with letters of reprimand and a letter of force against the effectiveness of disbursement of tax arrears on the office of tax services Madya Bekasi 2014-2017.
The data used are secondary data obtained from KPP Madya Bekasi in the form of billing statement report, tax revenue report. This research uses quantitative analysis with causal research design. The sampling technique used purposive sampling method. Data analysis technique used multiple regression analysis with SPSS version 20.
The results of this study indicate that the letter of affirmation has a significant effect on the effectiveness of disbursement of tax arrears. While the letter of force does not significantly influence the effectiveness of disbursement of tax arrears. This study also shows that letters of reprimand and coercive letters together (simultaneously) have a significant effect on the effectiveness of disbursement of tax arrears. The amount of influence given by the independent variable to the dependent variable is 13.1%. While the remaining 86.9% influenced or explained by other factors not included in this study.