Prosedur Penyitaan dan Pelelangan Barang-Barang Wajib Pajak dalam Tindakan Penagihan Pajak di Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

Public awareness in order to fulfil its commitments is a highly anticipated condition, especially in Indonesia. Where there are still problems of taxation so that through the collection of taxable goods it is necessary to process the collection whether it has been applied properly or not. Starting from this background, the author would then like to discuss it in the final assignment under the title “Procedure for acquiring and selling of goods liable to the taxpayer in the event of an act of tax clearance at Low Tax Office of Medan Timur” This research aims to find out the procedures for the collection of taxable goods at Low Tax Office of Medan Timur” to know the procedure for auctioning taxable items at Low Tax Office of Medan Timur”, to find the trigger factor for the taxable property which caused the occurrence of the collecting of Taxable Goods at Low Tax Office of Medan Timur” This research uses qualitative descriptive methods used to analyze data by describing or describing data that has been collected as it is. In the procedure of withdrawal at Low Tax Office of Medan Timur, using the form of an order to carry out a collection is in accordance with those regulated by the Act No. 19 of 2000 or the latest basic provisions of tax invoicing regulated in the PP No. 50 of 2022. For the auction, not carried out by the Low Tax Office of Medan Timur, the auctions are conducted by the Directorate-General of State Property. In this case at Low Tax Office of Medan Timur delivered the goods to be auctioned at the Directorate General of State Wealth.