KEDUDUKAN HUKUM PEMEGANG HAK TANGGUNGAN DALAM HAL TERJADI PENYITAAN OLEH JURUSITA PAJAK TERHADAP BARANG YANG TELAH DIJAMINKAN
The aim of this study is to analyze the issue of creditor position as a mortgage holder in terms of confiscation by tax bailiff. Creditors as mortgage holder has the rights that is given by the Act No. 4 of 1996 on Mortgage of Land and Their Bodies Relating to Land....
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/130408/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70829 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The aim of this study is to analyze the issue of creditor position as a mortgage holder
in terms of confiscation by tax bailiff. Creditors as mortgage holder has the rights
that is given by the Act No. 4 of 1996 on Mortgage of Land and Their Bodies
Relating to Land. This provides legal certainty on the part of creditors as holders of
mortgage in the debtors debt repayment. The confiscation by the tax bailiff on goods
who have secured make creditor loses the right in the settlement of receivables. This
can be detrimental to creditors as mortgage holders.
This research is a juridical-empirical approach. Judicial approach emphasized in
terms of rules and law norms in accordance with the problem, while the empirical
approach emphasizes studied based on the realities that exist and thrive in the
community or research which is based on primary data. Thus, the juridical-empirical
research focused on field research which is research conducted directly to the public
to obtain primary data.
The results of this study showed that although the confiscation by the tax bailiff on
goods that have been guaranteed have the rights precedence on debt extinguishment
receivables creditors as mortgage holders, where it has been described in a variety of
regulations, but implementation is happening in the field is not as easy as the theory.
There are many obstacles to be able to apply the theory. Therefore it needs to be
interpretation, harmonization and synchronization of the law so that tax debt position
as privileged debts and creditors as mortgage holders in order to conduct a careful
assessment of the character, ability, capital, collateral, and business prospects of
potential borrowers, while from the Directorate General of Taxation should be able to
make improvements in law enforcement. |
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