<![CDATA[The revenue which has been obtained from tax sector is the greatest source of state income. There are many wayswhich have been done by the Directorate General of Taxation in order to increase the state income from the taxsector. One of the ways to optimize the tax revenue is by conducting the tax collection activity. The tax collection iscarried out with the purpose to make the taxpayers to pay tax debt. This research is meant to find out theeffectiveness of tax collection which consist of forced letters, Letter of Instruction for Enforcement of Foreclosure inorder to optimize the tax revenue at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. This research is adescriptive qualitative research which has been carried out by collecting the data through direct observation andconducting the interview to the related parties in order to gain the data result of Tax collection about forced letterand foreclosure in 2015-2016 periods at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. It has been foundfrom the result of the analysis shows that tax collections which has been done by using forced letter and foreclosurein 2015-2016 periods has been stated ineffective yet because it has not reached 50 percent. Therefore, it isrecommended by the researcher to add the numbers of tax bailiff regarding the continuous enhancement of tax debtevery years so that it is expected that the tax bailiff should be fast in managing delinquent taxpayer. When theawareness of the taxpayer in carrying out their obligation is high, then the amount of tax which has not been paidwill be minimized.Keywords: Effectiveness, Tax Collection, Distress Warrant, Foreclosure, Optimization of Tax revenue.]]>
