E Every taxpayer is obliged to pay tax debt in accordance with the provisions of tax legislation. The tax receivables held by the Directorate General of Taxes indicate that there are still many tax debts that taxpayers must pay. In this regard, the Directorate General of Taxes has the right to collect these tax receivables while simultaneously improving taxpayer compliance through a series of tax collection actions. This study aims to understand the procedures for implementing tax collection actions, particularly those carried out by the ABC Tax Office, and the impact of tax collection actions on the recovery of tax receivables. This study employs literature review, observation, and interviews as research methods. The research data were obtained through the 2023 tax collection performance reports of the ABC Tax Office, literature review results, and interviews with sources. The results show that each tax collection action taken determines the success rate of tax receivables recovery. The highest recovery of tax receivables was generated from Warning Letters. The issuance of Forced Letters and Account Freezing are the most effective tax collection actions. The obstacles in implementing tax collection actions include outdated taxpayer addresses, business downturns experienced by taxpayers, and coordination process issues with banks. The author suggests that the ABC Tax Office should conduct tax collection actions earlier and routinely perform other persuasive efforts to expedite the recovery of tax receivables.