The theme of this work is the execution of a procedure in the tax law. Enforcement proceedings is arranged Enforcement Act, General Tax Act and the Act of General Administrative procedure.The purpose of the execution of the procedure cover the tax debt when it is not possible to charge the statutory terms and through the normal channels within the same tax legal relations. The existence of the debt must confirm enforcement or authentic document. As participants appeat bailliff or the tax authority, and on the other hand debtor or the tax debtor and tax guarantor. In conducting enforcement by the tax authority must pay attention to two principles which are; the principle og dignity of the debtor, and the principle of non excesses. Throughout the process of the enforcement, tax defaulter to allow the use of remedies which can be achieved and the legal protection of debtor and thus facilitate his position in enforcement proceddings. Enforcement is essentially a measure of last resort tax debt. Before she started and implemented, tax defaulter were left statutory ability to pay debts through a payment plan which enables the conclusion o fan administrative contract or the conclusion of the tax settlement. Enforcement Law and the law governing the implementation of enforcement in cash. There are two perequisites for the implementation of enforcement. The first is in the event that the tax debt of the taxpayer got, and the other is if the tax authority has territorial jurisdiction to assess and collect the tax. The article states what must be enforced,and the manner of seizure. Then explain the procedures relating to enforcement, namely the suspension and postponement of enforcement. Suspension of enforcement of the termination of enforcement proceedings when the enforcement has become impossible, or for other reasons can not spend a term delay of enforcement means that delayed execution proceed ex officio after expiry of the period for which it is determined.