ABSTRACT
Non-compliant taxpayers generate tax arrears and have placed a stressful burden on the country for many years. Considering the benefits of tax, there have been a number of efforts carried out by the Indonesian government to realise such liabilities. The state tax bailiff is one of the tax officials who have the authority to collect taxes and directly interact with non-compliant taxpayers. This article explains the victimisation process that has occurred and been experienced by state tax bailiffs and other tax officials when executing tax regulations, which, apparently in one case, led to criminal action (murder). By using the literature and document studies (statute and also a conceptual approach), further enhanced by the secondary and content analysis, in this article I contend that state tax bailiffs and other tax officials have experienced victimisation when performing their duties. Taking account of victimology, the implementation of tax collection from the public is related to three components that further lead to victimisation, such as the victimisers, the victimhood and the victims. The findings suggest that these victimisation components are experienced by state tax bailiffs and other tax officials when executing their responsibilities.
