PENILAIAN DALAM RANGKA LELANG BARANG SITAAN PAJAK

Abstract

ABSTRAK

Auctions are part of the tax collection process by a forced letter. The auction process is done after the process of confiscation of goods from the tax payer. Auction of tax confiscated goods is one type of execution auction. In the auction of execution, must be included the value of the limit whose responsibility determination resides in the hands of the Seller, in this case the Directorate General of Taxation. Determination of Limit Value begins with determination of fair value and liquidation value of confiscated goods. This assessment process can be done by the assessors in the Directorate General of Taxation (DGT) and assessors in the Directorate General of State Assets (DJKN). Determination of appropriate imit value, contribute in the successful implementation of sales through the auction. Conversely, the determination of the limit value is too high or too low, can harm both the DJP and the taxpayer. Furthermore, the auction process may be brought to the Court which may result in auction cancellation. This paper aims to describe the process of appraisal of confiscated goods in the framework of the auction, providing illustrations regarding the assessment of confiscated goods, as well as the process of determining the value of confiscated goods. Writing is done by qualitative method. Based on the results of the literature review, to minimize the risk of independence in the assessment of confiscated goods in the framework of auction sales conducted by the DGT, it is recommended that the appraisal shall be conducted by the DJKN Appraiser relatively free from the interest of the settlement of the tax receivable. In addition, it is also recommended to formulate a provision on the procedure of determining the value of confiscated goods limit in the framework of auction sale .. 

 Keywords: Auction, Tax Confiscated Goods, Limit Value, Fair Value, Liquidation Value