Analysis of the Effectiveness of Issuing Seizure Orders (SPMP) in Tax Collection Efforts at the Manado City Tax Office

High dependence on the taxation sector makes the effectiveness of the collection and enforcement system a crucial aspect in maintaining fiscal sustainability. This study aims to analyze the implementation, issuance, and disbursement of tax arrears from the Tax Collection Order (SPMP) as a tax enforcement measure at the Manado City Tax Office. The method used is qualitative with a descriptive approach, utilizing both primary and secondary data, both qualitative and quantitative. The research findings indicate that the issuance of SPMPs is in accordance with Law No. 19 of 2000 and Minister of Finance Regulation No. 61 of 2023. The effectiveness of SPMP issuance is highly effective; however, the collection of tax arrears shows varying results. In 2021, it was less effective, in 2022 it was fairly effective, while from 2023 to 2024 there was a significant decline, categorizing it as ineffective.