This research aim to reveal the persuasive efforts of KPP Pratama Samarinda Ilir in accelerating the disbursement of tax receivables by identifying the role of P4 Team as the tax counseling organizer and determine the various challenges that faced by P4 Team in accelerating the disbursement of tax receivables. Informants in this research are tax officers from KPP Pratama Samarinda Ilir that who are being the members of P4 Team from the Tax Audit, Assessment and Collection section unit as the leading unit in the implementation of accelerating the disbursement of tax receivables. This research uses a study case approach with data collection methods through semi-structured interviews, observation and documentation. The results from this research show that relevance of P4 Team through its role as tax counseling practice organizer. First, P4 Team take a role in implementing the strategy of persuasive efforts and the value of Ministry of Finance into the work unit section by estabilishing and ensuring productive internal cooperative relation. Second, P4 Team take a role in profiling taxpayers. Third, P4 Team take a role in realizing coordination and synergy through tax counseling practices. From that role, P4 Team has relevance to the existence of tax receivables that must be resolved immediately at KPP Pratama Samarinda Ilir. The existence of P4 Team can assist taxpayers in fulfilling their tax responsobilities so, taxpayer receivable can be paid off. Results from this research also describing the implementation of persuasive efforts through tax counseling practices and determine challenges that faced by P4 Team in accelerating the disbursement of tax receivables at KPP Pratama Samarinda Ilir.