PELAKSANAAN PENYITAAN TERHADAP BARANG MILIKWAJIB PAJAK DALAM UPAYA PENAGIHAN HUTANG PAJAK DENGANSURAT PAKSA AKIBAT TUNGGAKAN PAJAK TERHUTANG(Studi di Kantor Pelayanan Pajak Pratama Malang Selatan

Putra, Maulana (2008) PELAKSANAAN PENYITAAN TERHADAP BARANG MILIKWAJIB PAJAK DALAM UPAYA PENAGIHAN HUTANG PAJAK DENGANSURAT PAKSA AKIBAT TUNGGAKAN PAJAK TERHUTANG(Studi di Kantor Pelayanan Pajak Pratama Malang Selatan. Other thesis, University of Muhammadiyah Malang.

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Abstract

Weaken position and injustice had by tax payers because of self assessment system and economical matter that pressing their economy aspect, cause many unwillingness of tax payers in Malang to have their obligation to pay their tax by such rejection, so that it can cause unorderly and unhonesty of tax payer to pay and to deposit the tax, finally, it causes owed tax. It is a seriously matter for government, especially Fiskus to accept the revenue of operational target from tax collection. Therefore, the role of KPP Pratama Malang is very significant to have confiscation toward tax payers’ properties as the warrantee of their tax. The formulation of study being reviewed and analyzed further in this thesis is: 1. How is the implementation of confiscation by the official of JP KPP Pratama Malang Selatan toward tax payers’ properties in pressing tax credit by force letter because owed tax? What is the obstacle faced by the official of JP KPP Pratama Malang Selatan and how is the solution of the implementation of confiscation toward tax payers’ properties as the effort of credit collection by force letter because owed tax? The confiscation in tax is the part of tax collection technique based on Undang-undang Nomor 19 Tahun 2000 about Tax Collection by Force Letter. Collection technique is started by publishing ST, SP, and SPMP that is followed by confiscation by JP. When JP wants to have confiscation, they should collect and learn the data about tax payers’ properties and determine confiscation object that is moved property, but if the number of moved property is not enough so that it can continue to unmoved property so that they can paid all credit had by tax payers. The next, JP had confiscation by sealing the confiscation object that is determined and reviewed by two witnesses from territorial official (at least village secretary) that has a function as legalist witness. The obstacles faced by JP KPP Pratama Malang Selatan in the implementation of confiscation by SP, are: 1. They cannot find the residence of tax payers because most of them are moved and there is no information about them, 2. Individual or institution tax payers that have problem in liquidity or unstable financial condition, beside there is no property to seizure, 3. Individual tax payers have passed away and have no inheritee also have no properties to seizure.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Divisions: Faculty of Law > Department of Law
Depositing User: Anggit Aldila
Date Deposited: 09 Jun 2012 03:17
Last Modified: 09 Jun 2012 03:17
URI: http://eprints.umm.ac.id/id/eprint/6915

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