THE LIABILITY OF TAX OFFICIALS FOR THE EXPIRATION OF TAX DEBT BILLING

Tax receivables are part of the Directorate General of Taxes' revenue sources therefore tax receivables are part of the state's rights that must be realized as an integral part of state revenue. Unable to realize state revenue from tax receivables due to expiration of tax debt collection, the case is considered as a state financial loss. If the expiration of tax debt collection is caused by maladministration by tax officials, it will become the personal responsibility of tax officials. This research uses a normative type of research, which is a research that has been conducted with reference to the legal norms contained in the applicable laws and regulations. This research examines the liability of tax officials for the expiration of tax debt billing. The approach used in this research is a descriptive analysis, by describing the analysis of the regulation regarding the liability of tax officials for the expiration of tax debt billing. The process of collecting tax receivables is limited by the expiration of tax collection, which is 5 (five) years from the date of tax assessment or can be suspended if there are certain actions, one of which is the issuance of a coerce warrant. For tax receivables that have expired collection, Indonesian Audit Board has provided a recommendation in the form of an administrative warning to DJP, which means that Tax Officials have implemented all laws and regulations and procedures for collection actions that have been determined, so that the expiration of collection becomes a Official Liability.