Pelaksanaan Penagihan Aktif berupa Penyitaan terhadap Kendaraan Bermotor di KPP Pratama Cibitung

WARDANA, ARDIANSYAH KUSUMA (2022) Pelaksanaan Penagihan Aktif berupa Penyitaan terhadap Kendaraan Bermotor di KPP Pratama Cibitung. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tindakan penagihan pajak berupa penyitaan harta kekayaan milik wajib pajak merupakan salah satu tindakan penagihan yang dikarenakan sebelumnya terdapat Surat Teguran, Surat Paksa dan Surat Perintah Melaksanakan Penyitaan. Dalam Karya Tulis Tugas Akhir ini penulis menggunakan metode penelitian kepustakaan dan wawancara. Berdasarkan hasil penelitian yang telah dilakukan, pelaksanaan penyitaan harta kekayaan wajib pajak berupa kendaraan bermotor yang dilakukan oleh Kantor Pelayanan Pajak (KPP) Pratama Cibitung dilakukan berdasarkan Standard Operating Procedures (SOP) Nomor KPP40-0041 tentang Tata Cara Penyitaan Terhadap Kekayaan Penanggung Pajak Berupa Barang Bergerak Dalam Rangka Pelaksanaan Penagihan Pajak Dengan Surat Paksa. Terdapat prosedur dari tata cara pelaksanaan penyitaan kendaraan bermotor yang dilakukan oleh KPP Pratama Cibitung dengan berdasar kepada Standard Operating Procedures (SOP) yang tidak sesuai dengan yang dilakukan pada praktek kerja di lapangan yaitu pengadministrasian Berita Acara Pelaksanaan Sita (BAPS). Selain hal tersebut, penyitaan kendaraan bermotor yang dilakukan oleh KPP Pratama Cibitung telah mengikuti Standard Operating Procedures (SOP) yang ditentukan. Penyitaan terhadap kendaraan bermotor dilakukan oleh Jurusita sesuai wewenang dan tugasnya sebagai Jurusita pajak. Terdapat beberapa hambatan yang dialami oleh Jurusita dalam melakukan penyitaan kendaraan bermotor yang berasal dari internal maupun eksternal. Jurusita KPP Pratama Cibitung telah melakukan beberapa upaya untuk mengatasi hambatan tersebut sehingga dapat memudahkan Jurusita dalam melakukan penyitaan kendaraan bermotor./ The act of tax collection in the form of confiscation of the taxpayer's assets is one of the collection actions because previously there were warning letters, forced letters and orders to carry out confiscation. In this Final Project, the writer uses library research and interview methods. Based on the results of the research that has been carried out, the implementation of the confiscation of the taxpayer's assets in the form of motorized vehicles carried out by the Tax Service Office (KPP) Pratama Cibitung is carried out based on Standard Operating Procedures (SOP) Number KPP40-0041 concerning Procedures for Confiscation of the Assets of Tax Bearers in the Form of Movable Goods in Implementing Tax Collection by Forced Letter. There is a procedure for the implementation of motor vehicle confiscation carried out by KPP Pratama Cibitung based on Standard Operating Procedures (SOP) which is not in accordance with what is carried out in practice in the field, namely the administration of the Confiscation’s Event Report (BAPS). In addition to this, the confiscation of motorized vehicles carried out by KPP Pratama Cibitung has followed the specified Standard Operating Procedures (SOP). Confiscation of motorized vehicles is carried out by the bailiff in accordance with his authority and duties as tax bailiff. There are several obstacles experienced by the bailiff in confiscation of motorized vehicles from internal and external sources. The bailiff of KPP Pratama Cibitung has made several efforts to overcome these obstacles so as to make it easier for the bailiff to confiscate motorized vehicles.

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