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This study aims to determine the effect of warning letters, forced letters and warrants to carry out confiscation on payment of tax arrears at the Kendari Pratama Tax Service Office. Methods of data collection using a questionnaire. Data analysis used descriptive analysis and multiple linear regression analysis. Based on the results of data analysis with the help of SPSS 24, it shows that the results of the partial hypothesis test (t-test) prove that the warning letter has a positive and significant effect on the settlement of tax arrears. The value of t-count &gt; t-table is 3.157 &gt; 1.661 with a significant level of 0.002   0.05. The results of the partial hypothesis test (t-test) prove that the Warrant for Implementing Confiscation has a positive and significant effect on the settlement of tax arrears. The value of t-count &gt; t-table is 3.298 &gt; 1.661 with a significant level of 0.001 &lt;0.05. The results of the simultaneous hypothesis test (F-test) prove that a warning letter, a warrant and a warrant for confiscation have a significant effect on the settlement of tax arrears at the Kendari Pratama Tax Office.

journal of economics, finance and management studies

The Effect of Warning Letter, Forced Letter and Order for Implementing Confiscation on the Settlement of Tax Arrears at the Kendari Pratama Tax Service Office