rumatiga, ramdanita et al. 2023. LEGAL PROCEDURE OF TAX COLLECTION BY FORCING LETTER IN THE EFFORT TO SETTLEMENT OF TAX ARREARS BASED ON LAW NUMBER 19 OF 2000. DE’RECHTSSTAAT. 8, 2 (May 2023). DOI:https://doi.org/10.30997/jhd.v8i2.6019.