One domestic revenues the major source of funding and potential in national development finance comes from the taxation sector. role of the community in the fulfillment of tax obligations need to be increased by promoting awareness, understanding, and appreciation of that tax is the main source of financing the state and national development. In an effort to increase tax receipts in the sector, the government through the Directorate General of Taxation continues to implement a breakthrough in order to optimize revenues in this sector through policies issued. One of the steps taken by the Directorate General of Taxation is to reform the field of taxation, where the tax reform of 1983, tax collection system has undergone significant changes. Tax collection is a series of actions in order to repay the insurer tax and collection of taxes and fees by way of reprimand or warn, implement billing immediately and simultaneously, notify forced letter, proposing prevention, in the seizure, execute the hostage, and sell goods that have been seized. The data analysis technique used is quantitative descriptive analysis to analyze the data in order to obtain a clear picture of the data obtained and the literature in order to solve a problem. Based on the analysis of data obtained with the results of the tax arrears billing seen the warning letter from the nominal value of receivables disbursement of 2014 to 2015 have improved much from Rp17.066.135.269,00 to Rp35.583.496.390,00 delinquent tax collection by using forced letter seen from melting nominal value of receivables from 2014 to 2015 decreased slightly from Rp14.080.260.651,00 to Rp11.643.913.747,00 overall disbursement amount of receivables collection action from 2014 to 2015 experienced a lot of the rise of Rp32.323.684 .346,00 until Rp55.554.320.387,00.