THREE STEPS OF THE DIRECTOR GENERAL OF TAX TO PREVENT EXPIRED TAX RECEIVABLES

            In the effort to prevent expired tax receivables, the Directorate General of Tax had made coordination with the Commission of Corruption Eradication (KPK) for future prevention. The Directorate General of Taxation planned to take three steps namely:

            Firstly, to intensify the process of billing, persuasively or forcibly to all taxes due by taxpayers through the Tax Service Center and Regional Tax Office of the Director General of Tax. Persuasive approach would be done by pleading or counseling to all taxpayers so they pay the taxes due.

            Active Tax Billing would be a series of act of Law Enforcement by the Directorate General of Tax including data compiling from external sources, blockade of account of un-paying tax subjects, and acts of preventing on un paying taxpayers and finally physical forcing under certain conditions.

            Secondly, to improve Information System of National Tax Receivables whereby to enable monitoring over data development of tax receivables in all Tax Service Centers all over Indonesia. By this system, tax receivables entering expiry date could be detected and anticipated early.  

            Thirdly, to step up competence of tax confiscator through continuous education and training and to make performance appraisals of Tax Service Centers to evaluate tax charging performances.