Hartatok, Heryawan Soetomo (2018) Perlindungan Hukum Bank Darikerugian Atas Penagihan Pajak Debitur Terhadaphasil Lelang Hak Tanggungan. Magister thesis, Universitas Brawijaya.
Abstract
Pada tesis ini penulis mengangkat tentang Perlindungan Hukum Bagi Bank Terhadap Kerugian Penagihan Pajak Debitur Atas Lelang Hak Tanggungan. Bahwa Bank sebagai pemegang Hak Tanggungan mendapatkan keistimewaan untuk didahulukan atas piutang yang dimiliki oleh Debitur. Tetapi dalam praktik seringkali Hak Preference terabaikan karena adanya tunggakan pajak terutang milik debitur. Berdasarkan latar belakang tersebut, maka rumusan masalah pada penelitian ini adalah bentuk perlindungan hukum bagi Bank terhadap kerugian penagihan pajak Debitur atas lelang Hak Tanggungan? Dari hasil penelitian dapat diketahui bahwa bentuk perlindungan hukum bagi Bank terhadap kerugian penagihan pajak Debitur atas lelang Hak Tanggungan adalah melalui perlindungan hukum preventif dan perlindungan hukum represif. Perlindungan hukum preventif didasarkan pada pasal 1, 6, 7, 11, 14 UUHT pasal 12A UU Perbankan dan pasal 1131, 1132 KUHPer karena Bank sebagai pemegang Hak Tanggungan didahulukan untuk memperoleh pelunasan tetapi dalam Pasal 21 UU KUP bahwa Negara memiliki hak didahului untuk tagihan pajak debitur terhadap barang milik penanggung pajak termasuk penguasaannya dipihak lain atau yang dijaminkan sebagai pelunasan utang tertentu. Disini terdapat pertentangan aturan hukum dan memberikan ketidakpastian bagi bank sebagai pemegang Hak Tanggungan. Selanjutnya perlindungan hukum represif disebutkan dalam pasal 6, 7, 11, 14 dan pasal 20 UUHT. Jika dikaji dari Teori Perlindungan Hukum bahwa pasal-pasal di dalam UUHT telah memberikan perlindungan hukum bagi Bank karena memberikan diutamakan atas kreditur lainnya.
English Abstract
In this thesis the authors raised about Legal Protection for Banks against Losses on Debtor Tax Collection on Auction of Deposit Rights. Whereas the Bank as the holder of the Deposit Rights has the privilege to take precedence over the receivables owned by the Borrower. But in practice often Preference Rights are neglected due to the arrears of tax payable belonging to the debtor. Based on this background, then the problem formulation in this research is a form of legal protection for the Bank against the loss of Debtor's tax collection on the auction of Mortgage Rights? From the results of the research can be seen that the form of legal protection for the Bank against loss of Debtor tax collection on the auction of Mortgage Rights is through the protection of preventive law and the protection of repressive law. The protection of preventive law is based on Article 1, 6, 7, 11, 14 UUHT article 12A of Banking Law and article 1131, 1132 of the Criminal Code because the Bank as the Mortgage Holders takes priority to obtain repayment but in Article 21 of the Law on KUP that the State has the right is preceded for tax bill the debtor to the property of the tax payer including his / her control on the other side or guaranteed as the repayment of certain debt. Here there is a conflicting rule of law and gives uncertainty to the bank as the holder of the Deposit Rights. Furthermore the protection of repressive law is mentioned in article 6, 7, 11, 14 and article 20 UUHT. If examined from the Theory of Legal Protection that the articles in UUHT have provided legal protection for the Bank because it gives priority over other creditors.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/343.04/HAR/p/2018/041810932 |
| Uncontrolled Keywords: | LEGAL PROTEXTION, TAX LAW |
| Subjects: | 300 Social sciences > 343 Military, defense, public property, public finance, tax, commerce (trade), industrial law > 343.04 Tax law |
| Divisions: | S2/S3 > Magister Kenotariatan, Fakultas Hukum |
| Depositing User: | Endang Susworini |
| Date Deposited: | 07 Jan 2020 04:03 |
| Last Modified: | 07 Jan 2020 04:03 |
| URI: | http://repository.ub.ac.id/id/eprint/177612 |
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