| dc.description.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. | en_US |
