Prosedur Pelaksanaan Penyitaan Oleh Juru Sita Pajak Terhadap Wajib Pajak Badan Di Kantor Pelayanan Pajak Pratama Lubuk Pakam

Abstract

The Directorate General of Taxes through tax bailiffs has the authority to carry out confiscation actions as a legal effort in order to collect and enforce payment of tax debts from non-compliant taxpayers. However, in its implementation, tax bailiffs still experience many difficulties in carrying out their duties because taxpayers always avoid being confiscated due to a lack of understanding of the confiscation procedures carried out by bailiffs. This study aims to determine how the procedures for implementing confiscation by tax bailiffs are against corporate taxpayers and to assess the suitability of the procedures that have been implemented at Low Tax Office of Lubuk Pakam dan to identify the terms and conditions that must be met by the Directorate General of Taxes before carrying out confiscation actions and to explain the legal efforts that can be taken by corporate taxpayers if they do not agree with the confiscation actions taken. This study was conducted using a qualitative descriptive research method. The location of the study was at Low Tax Office of Lubuk Pakam, which is located at the State Finance Building, Floors 2 and 4, Jl. Pangeran Diponegoro No.30A, Madras Hulu, Medan Polonia District, Medan City, North Sumatra Province. The study was conducted in April 2025 to May 2025. The results of this study indicate that the confiscation procedure by tax bailiffs begins with the issuance of a writ of execution, then a confiscation order, followed by the implementation of the confiscation and the issuance of a report. The study also shows that the confiscation actions carried out by the bailiffs at Low Tax Office of Lubuk Pakam are in accordance with applicable laws. The terms and conditions that must be prepared by the Directorate General of Taxes before carrying out a confiscation are that the taxpayer's debt is due, issuing a writ of execution, and the confiscation must be carried out by an authorized bailiff. The results of this study indicate legal remedies that can be taken by corporate taxpayers if they do not agree with the confiscation actions taken, filing a lawsuit with the tax court, and being able to submit a judicial review to the Supreme Court.