EFFEKTIVITAS PEMBLOKIRAN REKENING BANK MILIK PENANGGUNG PAJAK GUNA MELUNASI UTANG PAJAKNYA (Studi Kantor Pelayanan Pajank Malang)

PURBOWATI, YUNAINI (2007) EFFEKTIVITAS PEMBLOKIRAN REKENING BANK MILIK PENANGGUNG PAJAK GUNA MELUNASI UTANG PAJAKNYA (Studi Kantor Pelayanan Pajank Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

Tax has big influence ease have its very big role in running governance wheel. Undeniable but that frequent state of difficulty times;rill to collect because to the number of taxpayer which is not obedient in the case of doing/conducting payment of Iease. Taxpayer less realizing in importance from Iease, where often do/conduct Iease arrears so that owe its Iease become to heap. And as according to section 8 sentence (1) Code/Law of No. 19 Year 2000 About Addiction Of Iease By Letter Force, please mention that letter force to be published by if taxpayer or underwriter of Iease do not pay its Iease debt after doing/conducting of publication of exhortation letter or memoranda and do not do/conduct instalment or delay of payment of Iease, if the exhortation letter do not be bothered by underwriter of Iease hence will be published by letter force but if underwriter of Iease remain to do not pay hence will be confiscated by for example done/conducted of blacking out. Formula internal issue writing of this final duty is how efektifitas of bank account blacking out in paying Iease debt property of underwriter of constraints and Iease what arising if blacking out do not walk effectively and how effort overcome him/it. Method which is used in this research is sosiologis yuridis, that is relied on research rule of law and regulation going into effect and related to to see realita exist in society. Data the used is primary data pass/through direct interview with party/ sides which is this matter terkaitdalam of Unlucky Town KPP. Result of from this research is do confiscation by blacking out can walk effectively that is : a) Execution of addiction of Iease with confiscation have passed steps matching with pursuant to section 8 and section 12 UU No. 19 year 2000. the steps started from publication of Letter Exhortation come up with Warrant Execute Confiscation, b) If its Iease debt not yet been paid by over the course of deadline 2 x 24 ( twice twenty four) hour/clock, hence functionary of Unlucky KPP immediately publish Warrant Execute Confiscation ( SPMP). If underwriter of still Iease of membandel and remain to do not execute its obligation to pay its Iease debt hence will to auction, c) With existence of this blacking out hence all estae properties of property underwriter of Iease immediately earn change owner of goods or earn move book to exchequer, d) the Blacking out done/conducted by official functionary. Later; Then arising out constraints if blacking out do not walk effectively and strive its solution among others is : a) Taxpayer or underwriter of Iease do not cooperative 1) Have been done/conducted by active addiction and 2) Have done/conducted by addiction of Iease by letter force), b) Inexistence taxpayer asset or underwriter of Iease, c) Residence taxpayer or underwriter of ill defined Iease, d) Underwriter of Iease refuse to authorize, e) Party/side bank which do not cooperative. While its solution effort is by : a) taxpayer or underwriter of Iease of cooperaktive, b) taxpayer or underwriter of Iease do not cooperative. For the taxpayer of or underwriter of Iease which do not cooperative, hence fiskus have to the following efforts 1) making letter of attorney 2) move book, 3) redemption Iease debt by taxpayer 4) repeal of blacking out 5) repeal of confiscation, repeal confiscate can be abstracted by functionary. in charge if : a) Underwriter of Iease have paid Iease debt and expense addiction of Iease cashly, b) Underwriter of Iease have paid Iease debt and expense addiction of Iease by using its properties estae which have been confiscated, c) Have done/conducted of move book to exchequer.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Divisions: Faculty of Law > Department of Law
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Jun 2012 03:23
Last Modified: 30 Jun 2012 03:23
URI: http://eprints.umm.ac.id/id/eprint/10374

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