Tax Office Seizes Assets of Delinquent Taxpayers: From Cars and Motorcycles to Apartments
The Regional Office of the Directorate General of Taxes (DJP) under the Ministry of Finance has been actively seizing assets belonging to tax delinquents across various regions last week.
The Large Taxpayer Service Office (KPP) Two, for instance, took firm action by confiscating assets owned by a taxpayer or tax guarantor operating in the steel industry. The assets seized on Wednesday (10/6/2026) included three apartment units in the Kelapa Gading area, North Jakarta, with an estimated value exceeding Rp1 billion, as well as several bank accounts located in South Jakarta.
“This activity was successfully carried out after we undertook a series of collection actions, starting from delivering Warning Letters, notification of Distress Warrants, to humanistic communication efforts through counselling, appeals, and invitations to the tax guarantor in accordance with leadership directives,” said Head of Large Taxpayer Service Office Two, Abdul Gani, quoted from a written statement on Thursday (18/6/2026).
He stated this execution step was taken after previously conducted persuasive and humanistic collection efforts failed to yield results, from formal collection procedures to assertive approaches, before finally resorting to seizure. In accordance with tax legislation, if a tax guarantor does not settle their tax debt within 2x24 hours after the delivery of a distress warrant, the state tax bailiff is authorised to seize assets belonging to the tax guarantor as part of the active collection process.
“Tax arrears that are not paid on time clearly hinder state revenue. Consequently, public welfare programmes financed by the State Budget (APBN) are also disrupted. Therefore, tax collection actions through seizures like this are very crucial to carry out,” he said.
Furthermore, the Regional Office of the Directorate General of Taxes (Kanwil DJP) Central Java II also conducted a Simultaneous Seizure activity for 2026 on 10-12 June 2026 across all Tax Service Office (KPP) working areas within the Kanwil DJP Central Java II jurisdiction. Head of Kanwil DJP Central Java II, Teguh Budiharto, said the simultaneous seizure action is a law enforcement measure taken after various persuasive efforts were pursued by the tax authority.
“The simultaneous seizure is a law enforcement step taken after various persuasive efforts were pursued. This activity is expected to encourage taxpayers to immediately settle their tax arrears while improving tax compliance to support state revenue,” he stated.
In its implementation, the 2026 simultaneous seizure activity targeted 28 seizure objects spread across several KPPs in the Kanwil DJP Central Java II working area. The objects targeted for seizure were dominated by movable assets in the form of motor vehicles, passenger cars, pick-up trucks, lorries, and other operational vehicles. The total estimated value of assets targeted for seizure reached approximately Rp2.05 billion.
To ensure the seizure execution complies with regulations, Teguh said state tax bailiffs (JSPN) first conducted research on the assets to be seized to ascertain ownership status and their suitability as seizure objects. Additionally, all administrative documents for the seizure were fully prepared to guarantee legal certainty and accountability in the execution of collection actions.
In a separate official statement, the Pratama Surakarta Tax Service Office (KPP), which participated in the Kanwil DJP Central Java seizure week, carried out asset seizure actions against five tax delinquents in Surakarta City. Based on data from the bailiff, assets belonging to the tax delinquents that became seizure objects included seven commercial car units with a total estimated value of Rp470 million as collateral for tax arrears amounting to Rp3 billion.
Meanwhile, during the seizure week period, the Purbalingga Tax Service Office (KPP) seized assets belonging to two taxpayers, namely PT SI and CV A. The goods seized were two motor vehicles, a 2021 Honda Beat motorcycle and a 2019 Toyota Innova car. This action was taken as part of the active collection process for tax arrears totalling Rp163,800,979.
With the execution of the seizure, the taxpayer’s assets are placed under state control as collateral for the settlement of tax debt. This is regulated in Law Number 19 of 2000 concerning Tax Collection with Distress Warrants, with technical implementation referring to PMK-61/PMK.03/2023 concerning Procedures for the Implementation of Tax Collection on Outstanding Tax Amounts.