This study entitled "The Effect of Issuance of Reprimand Letters, Compulsion Letters, and Confiscation Warrants on Efforts to Disburse Tax Arrears at the Ponorogo Primary Tax Office (KPP). The formulation of the problem in this thesis is 1) Does the issuance of a letter of reprimand affect the disbursement of tax arrears at the Pratama Ponorogo Tax Service Office (KPP), 2) Does the issuance of a forced letter affect the disbursement of tax arrears at the Pratama Ponorogo Tax Service Office (KPP), 3) Does the issuance warrants to carry out confiscation (SPMP) affect the disbursement of tax arrears at the Pratama Ponorogo Tax Service Office (KPP), 4) Does the issuance of letters of reprimand, coercive letters, and warrants for carrying out confiscation (SPMP) simultaneously affect the disbursement of tax arrears at the Tax Service Office ( KPP) Pratama Ponorogo. This research method uses quantitative descriptive. This study uses statistical analysis in analyzing and processing data in the form of research figures.
The results of this study indicate that tax collection by issuing tax warning letters, coercion letters and orders to carry out confiscation has a positive effect on efforts to withdraw tax arrears. This can be seen from the results of testing the hypothesis that the more tax warning letters, forced letters and orders to carry out confiscation sent to taxpayers, the more tax payable that can be disbursed at the Pratama Ponorogo Tax Service Office (KPP). So that it can be interpreted that billing through tax warning letters, forced letters and orders to carry out confiscation has an effect on efforts to disburse tax arrears from the tax payable.
Keywords: Tax Reprimand Letters, Compulsion Letters, Warrants for Confiscation Execution, Tax Arrears.