Perlindungan terhadap Barang Sitaan Milik Penanggung Pajak pada Kantor Pelayanan Pajak Pratama Bantul

SAPUTRI, MEIRINA KURNIA DWI (2022) Perlindungan terhadap Barang Sitaan Milik Penanggung Pajak pada Kantor Pelayanan Pajak Pratama Bantul. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dalam tahap penyitaan di proses penagihan pajak terdapat hal yang masih minim mendapat perhatian yaitu terkait perlindungan barang sitaan milik penanggung pajak. Perlindungan barang sitaan ini berupa penyimpanan barang sitaan yang dilakukan oleh jurusita pajak baik di dalam maupun di luar kantor. Adanya perlindungan barang sitaan ini digunakan untuk menjaga keadaan barang sitaan tetap dalam kondisi baik dan nilai barang tidak turun sampai waktu dilakukan penjualan barang sitaan atau lelang. Tujuan dari penelitian ini untuk mengetahui bentuk perlindungan barang sitaan, pelaksanaan perlindungan barang sitaan, serta tanggung jawab jurusita dalam perlindungan barang sitaan yang dilakukan di Kantor Pelayanan Pajak Pratama Bantul. Penelitian ini dianalisis dengan pendekatan kualitatif dengan data yang digunakan merupakan data primer dari hasil wawancara dengan jurusita dan observasi langsung ke lokasi penelitian serta data sekunder dari beberapa literatur dan perundang-undangan. Hasil penelitian ini menunjukkan bahwa perlunya regulasi yang formal terkait perlindungan barang sitaan milik penanggung pajak di Kantor Pelayanan Pajak Pratama Bantul. Hal ini disebabkan ditemukan kerusakan ringan pada barang sitaan yang disimpan oleh jurusita karena belum terdapat peraturan yang mengatur secara resmi. Regulasi yang dimaksud dapat berupa tata cara penyimpanan barang sitaan, manajemen aset sitaan secara rinci, dan pengalokasian anggaran dalam melakukan perlindungan barang sitaan baik yang di simpan di dalam kantor maupun dititipkan di tempat penanggung pajak./ In the confiscation stage in the tax collection process, there are things that still receive minimal attention, namely the protection of confiscated goods belonging to the tax insurer. The protection of confiscated goods is in the form of storage of confiscated goods carried out by tax bailiffs both inside and outside the office. The existence of this protection for confiscated goods is used to maintain the condition of the confiscated goods in good condition and the value of the goods does not decrease until the time when the confiscated goods are sold or auctioned. The purpose of this study was to determine the form of protection of confiscated goods, the implementation of the protection of confiscated goods, and the responsibility of the bailiff in the protection of confiscated goods carried out at Kantor Pelayanan Pajak Pratama Bantul. This study was analyzed with a qualitative approach with the data used are primary data from interviews with bailiffs and direct observations to the research location as well as secondary data from several literatures and legislation. The results of this study indicate that there is a need for formal regulations related to the protection of confiscated goods belonging to the tax insurer at Kantor Pelayanan Pajak Pratama Bantul. This was due to the finding of light damage to the confiscated goods stored by the bailiff because there were no regulations that officially regulated it. The regulation can be form of procedures for storing confiscated goods, management of confiscated assets in detail, and budget allocation in protecting confiscated goods, whether stored in the office or deposited at the place of the tax bearer.

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