Abstract
Delinquent tax account has been surging for the past years as a resultant of low tax collection with high tax arrears. This could not be any worse, but things all went south when Covid-19 pandemic hit Indonesia in 2020. Many businesses struggle through this downturn economic period since the government impose restriction to all physical activity including working amid safety concern. In addition, this restriction has been limiting tax collection effort of tax bailiff. Online collection means such as using email blast or whatsapp blast and outbond call centre has yet to be implemented by DGT. Conversely, Batam Utara Tax Office has implemented online collection since this pandemic hits Indonesia for its benefits such as increase collection efficiency and ensuring tax bailiff safety. This study aims to define taxpayer’s response to online collection. A field study was undergone in this research using data collected from taxpayers who registered with Batam Utara Tax Office. The result was promising. Taxpayers’ response ranged from 10,1% to 14,6%, and Rp335,5 million were collected. It concludes that this new collection method can be an option for DGT in handling delinquent tax.
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