Legal Analysis of Coercive Letters in Tax Collection Reviewed from a Legal Perspective and Coercive Enforcement Theory

Abstrak

Tax collection is a crucial element in maintaining the sustainability of state revenues, and the Distress Warrant is the primary coercive instrument granted with executive power to ensure taxpayer compliance. This study aims to conduct a comprehensive legal analysis of the status, legal basis, and implementation of Distress Warrants in the Indonesian tax collection system through a Coercive Enforcement perspective. The research method used is qualitative with a juridical-normative approach, supported by literature studies and legal document analysis. Data were obtained from laws and regulations, tax literature, decisions related to tax collection, and theoretical insights regarding state coercion. The analysis results indicate that Distress Warrants have strong legal legitimacy because they are equal to court decisions with permanent legal force and serve as the basis for seizures and auctions. Through the Coercive Enforcement theory, it can be understood that state coercive action, such as the issuance of Distress Warrants, is justified if it meets the principles of legality, proportionality, and public interest. However, its implementation faces various obstacles such as taxpayer resistance, limited bailiffs, and potential procedural errors. The discussion confirms that the effectiveness of a Compulsory Writ is heavily influenced by data accuracy, the professionalism of the apparatus, and the consistency of procedural implementation. In conclusion, Compulsory Writs are an important instrument in tax law enforcement. Still, their use must be continuously refined through improvements in governance, oversight, and legal certainty to ensure that state coercive measures remain effective, fair, and in line with the principles of the rule of law.