Analysis of the Effectiveness of Tax Collection through Letters of Warning, Letters of Enforcement, and Seizure on Tax Revenue at the Manado Tax Office

One significant challenge is low taxpayer compliance, whether due to ignorance, financial factors, or deliberate avoidance. This study analyzes the effectiveness of tax collection through Warning Letters, Enforcement Letters, and Seizures in increasing tax revenue at the Manado Tax Office. Using a qualitative descriptive method with secondary data from interviews and e-tax research documentation for the 2021–2024 period, the results show that Warning Letters increased from ineffective (12.32%–7.38%) in 2021–2022 to highly effective (116.61%–136.82%) in 2023–2024. Enforcement Letters remained low, decreasing from ineffective (7.87%–4.55%) to less effective (46.28%–20.48%) because arrears were settled before this stage. Seizures decreased from less/moderately effective (76.35%–80.64%) to ineffective (26.87%–8.08%) due to economic difficulties, lack of assets, and the cessation of business activities by taxpayers.