Analisis Terhadap Kewenangan Penyitaan Harta Kekayaan Wajib Pajak Ooeh Juru Sita Pajak (Studi di Kantor Pelayanan Pajak Pratama Medan Timur)

Abstract

Law Tax Collection Letter Forced set provisions regarding the procedure for tax collection action in the form of billing immediately and at the same time, the implementation of the Forced Letter, foreclosure, prevention, and or hostagetaking, as well as auctions. Billing tax foreclosure in the form of implementation is as follow up of the implementation of tax collection forced letter as a result of the tax due is not paid 2x24 hours after the date of notification by the statement and forced submission letter to the insurer taxes. In performing its duties Spokesperson State Tax bailiff often encounter obstacles in the process of tax collection as well as the confiscation of the wealth of the taxpayer. Problems studied in this thesis is how the exercise of authority bailiff taxes on the Tax Office Pratama East Medan to expropriate the wealth of taxpayers who do not pay the debt tax on STO East Medan, and remedy what can be done taxpayer against foreclosure do the tax office. The method used is a normative law research that is prescriptive analytical, with the approach of legislation and the principles of law (Statute Approach). Data collection is done by using secondary data and as the supporting data used interviews with informants and informant. The data obtained is then processed, analyzed and interpreted logically, systematically using deductive reasoning. The survey results revealed that the exercise of authority Kick Bailiff Taxes Tax Office Pratama East Medan is based on the legislation in the field of taxation, namely the seizure and hostage-taking, in addition Savior Bailiff Tax is also authorized, among others entered and checked all the rooms including the open closet , drawers, and other places to find objects confiscated at the place of business, in the domicile, or residence Insurer Tax, or in other places that can be assessed as a storage object seized it in accordance with the provisions contained in Article 5 (3 ) Act No. 19 of 2000 on Tax Collection With Forced Mail. In performing its duties, Speaker Bailiff Taxes may request assistance from the police, judiciary, the Ministry in charge of law and legislation, local government, the National Land Agency, the Directorate General of Sea Transportation, District Court, the Bank or other parties, but these shall only be incidental only, meaning if necessary then the bailiff Taxes can ask for help. While the efforts to be made by the taxpayer related to confiscation by the tax office against his property is in the form of lawsuits over forced letter, seizure and auction and disclaimers as stipulated in Article 37 and Article 38 of Law Number 19 Year 2000 on Tax Collection With Coercion letter, applying for rectification or replacement to officials of the letter of Reprimand or warning letters or another letter similar, Warrant Billing Immediate and Burst, letter Force, Warrant Implement Foreclosure, Warrant Hostage, Auction Announcement and letter of Determination of Price Limit in publication there are mistakes or errors, other efforts in the form of doing the settlement of such tax as provided for in Article 39 of Law Number 19 Year 2000 on tax Collection With Coercion Letter, other than that prior to the seizure by the bailiff taxes, the taxpayer may appeal , appeals and reconsideration to relevant authorities as stipulated in Article 16 and Article 36 of Law No. 6 of 1983 About General provisions and Tax Procedures as amended by Act No. 16 of 2009 (CTP).