PENERAPAN BEA LELANG TERHADAP PEMENANG LELANG NON EKSEKUSI SUKARELA PADA BALAI LELANG DI KOTA PEKANBARU

Junanto, Donny (2022) PENERAPAN BEA LELANG TERHADAP PEMENANG LELANG NON EKSEKUSI SUKARELA PADA BALAI LELANG DI KOTA PEKANBARU. Masters thesis, Universitas Andalas.

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Abstract

PENERAPAN BEA LELANG TERHADAP PEMENANG LELANG NON EKSEKUSI SUKARELA PADA BALAI LELANG DI KOTA PEKANBARU Tesis, S2, Donny Junanto, 1820123052 Magister Kenotariatan, Fakultas Hukum, Universitas Andalas + 134 Halaman, 2022 Bapak Dr. Dahlil Marjon, S.H., MH selaku Pembimbing I Ibu Dr. Beatrix Benni, S.H., M.pd, M.Kn selaku Pembimbing II ABSTRAK Pelaksanaan Penerapan bea lelang terhadap pemenang lelang non eksekusi sukarela pada Balai Lelang di Kota Pekanbaru terdapat banyak permasalahan dalam hal lelang non eksekusi sukarela yang dalam hal ini adalah balai lelang swasta, contoh kasus yang terjadi dalam setiap harga lelang yang terbentuk akan dikenakan biaya lelang sebesar 0,6% dari pokok lelang. Jika mobil yang terjual dengan harga Rp.100.000.000,- (seratus juta rupiah) maka bea lelang seharusnya adalah Rp.600.000,- (enam ratus ribu rupiah) bukan sebesar Rp.1.750.000,- (satu juta tujuh ratus lima puluh ribu rupiah) untuk bea lelang satu mobil namun dalam kenyataannya di dalam PP No. 3 Tahun 2018 Tentang Jenis Dan Tarif Atas Jenis Penerimaan Negara Bukan Pajak Yang Berlaku Pada Kementerian Keuangan, Lelang Non Eksekusi Sukarela yang dilaksanakan oleh Pejabat Lelang Kelas II diluar Kawasan Berikat/Gudang Berikat (Bonded Zonel Bonded Warehouse) atau Kawasan Lain yang dipersamakan dalam hal ini Penjual yaitu 0 % dari pokok lelang (Barang Tidak Bergerak/BTB) dan 0 % dari pokok lelang (Barang Bergerak/BB). Sedangkan Pembeli yaitu 0,5 % dari pokok lelang (Barang Tidak Bergerak/BTB) dan 0,6 % dari pokok lelang (Barang Bergerak/BB). Lelang Noneksekusi Sukarela adalah Lelang atas Barang milik swasta, perorangan atau badan hukum/badan usaha yang dilelang secara sukarela. Pokok permasalahan dalam penelitian ini adalah bagaimana pelaksanaan Penerapan bea lelang terhadap pemenang lelang non eksekusi sukarela pada Balai Lelang di Kota Pekanbaru dan bagaimana akibat hukum dalam Penerapan bea lelang non eksekusi sukarela pada Balai Lelang di Kota Pekanbaru. Penelitian hukum ini menggunakan pendekatan yuridis empiris yaitu suatu penelitian yang menggunakan metode pendekatan terhadap masalah dengan melihat norma-norma hukum yang berlaku kemudian dihubungkan dengan fakta-fakta hukum yang terdapat dilapangan. Dalam penelitian ini sumber data diperoleh dari penelitian kepustakaan dan penelitian lapangan. Teknik pengumpulan data dilakukan melalui studi dokumen dan wawancara terstruktur. Hasil Penelitian Pelunasan pembayaran Harga Lelang dan Bea Lelang paling lambat 5 (lima) hari kerja setelah pelaksanaan lelang sesuai dengan ketentuan Pasal 79 PMK Nomor 27/PMK.06/2016. Akibat hukum dalam Penerapan bea lelang non eksekusi sukarela pada Balai Lelang di Kota Pekanbaru yang tidak sesuai dengan persentasi tidak sesuai dengan ketentuan yang berlaku, dalam hal sanksi terberat dibekukan izin usahanya hal ini sesuai dengan ketentuan Pasal 44 dalam PMK No 113/PMK.06/2019. Dengan adanya pengawasan maka sanksi juga harus diterapkan dalam hal ini terhadap Balai Lelang dalam melaksanakan tugasnya yang melakukan kesalahan dalam menjalankan tugasnya. Kata Kunci : Penerapan Bea Lelang, Lelang Non Eksekusi Sukarela, Balai Lelang COLLECTION OF AUCTION DUTY ON NON-VOLUNTARY EXECUTION AUCTION WINNERS AT AUCTION CENTER IN PEKANBARU CITY Thesis, S2, Donny Junanto, 1820123052 Notary Master Program, Faculty of Law, Andalas University + 134 Page, 2022 Mr. Dr. Dahlil Marjon, S.H., MH as Advisor I Mrs. Dr. Beatrix Benni, S.H., M.pd, M.Kn as Advisor II ABSTRACT The implementation of the application of the auction fee to the winner of a voluntary non-execution auction at the Auction Hall in Pekanbaru City, there are many problems in the case of a voluntary non-execution auction which in this case is a private auction hall, an example of a case that occurs in every auction price formed will be subject to an auction fee of 0 ,6% of the principal of the auction. If the car is sold at a price of Rp. 100,000,000 (one hundred million rupiah) then the auction fee should be Rp. 600,000, - (six hundred thousand rupiah) not Rp. 1,750,000, - (one million seven hundred fifty thousand rupiah) for the auction fee for one car, but in reality in PP No. 3 of 2018 concerning Types and Tariffs of Non-Tax State Revenues Applicable to the Ministry of Finance, Non-Voluntary Execution Auctions conducted by Class II Auction Officers outside the Bonded Zone/Bonded Warehouse or other equivalent areas in this case The seller is 0% of the principal of the auction (Immovable Goods/BTB) and 0% of the principal of the auction (Movable Goods/BB). Meanwhile, the Buyers are 0.5% of the auction principal (Immovable Goods/BTB) and 0.6% of the auction principal (Movable Goods/BB). Voluntary Non-execution Auctions are auctions of private property, individuals or legal entities/business entities that are auctioned voluntarily. The main problem in this research is how the implementation of the implementation of the auction fee on the winner of the voluntary non-execution auction at the Auction Hall in Pekanbaru City and what are the legal consequences in the application of the voluntary non-execution auction fee at the Auction Hall in Pekanbaru City. This legal research uses an empirical juridical approach, namely a study that uses an approach to the problem by looking at the applicable legal norms and then connecting them with the legal facts found in the field. In this study, the data sources were obtained from library research and field research. Data collection techniques were carried out through document studies and structured interviews. Results of Research on Payment of Auction Price Payments and Auction Fees no later than 5 (five) working days after the auction is carried out in accordance with the provisions of Article 79 PMK Number 27/PMK.06/2016. The legal consequences in the application of voluntary non-execution auction fees at the Auction Hall in Pekanbaru City which are not in accordance with the percentage are not in accordance with applicable regulations, in the case of the heaviest sanction being frozen, this is in accordance with the provisions of Article 44 in PMK No 113/PMK.06/ 2019. With supervision, sanctions must also be applied in this case to the Auction Hall in carrying out its duties which make mistakes in carrying out their duties. Keywords : Collection of Auction Fees, Non-Voluntary Execution Auctions, Auction Hall BAB I

Item Type: Thesis (Masters)
Primary Supervisor: Dr. Dahlil Marjon,SH.,MH
Uncontrolled Keywords: Kata Kunci : Penerapan Bea Lelang, Lelang Non Eksekusi Sukarela, Balai Lelang
Subjects: K Law > K Law (General)
Divisions: Pascasarjana (S2)
Depositing User: s2 kenotariatan kenotariatan
Date Deposited: 05 Aug 2022 07:28
Last Modified: 05 Aug 2022 07:28
URI: http://scholar.unand.ac.id/id/eprint/108333

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