Analisis Yuridis Kredit Macet Terkait Adanya Tagihan Utang Pajak Debitur (Studi pada PT. Bank Rakyat Indonesia Kantor Cabang Medan Thamrin)

Abstract

Saving non-performing loan is case per case which means that every debtor's business has different pr oblem so that non-performing loan is also solved differently.The research problems concerning non-performing loan in PT. BRI, Medan Thamrin Branch Office are as follows: how about non-performing loan which has been burdened by hypothecation will be auctioned concerning the tax notice, how about the solution for non-performing loan at PT. BRI,Medan Thamrin Branch Office, concerning taxpayer's principal, can be realized for both of them. The research used descriptive perspective method with juridical empirical approach.The data were gathered by conducting library research and field research. The gathered data were analyzed by using qualitative analysis. The solution for non-performing loan concerning hypothecation in Bank BRI,Medan Thamrin Branch Office, is preceded by taking measures of the Bank to bill the delinquency in payment by debtor who has non-performing loan. The billing process is done by giving a notice,phone calling, or visiting the debtor. Ifthe debtor gives negative response, the Bank will sell the asset or the collateral through auction. Non-performing loan which has been burdened with collateral will be auctioned based on the tax notice. When a debtor does not pay off the installment payments on time, the Bank will give reminder to pay the debt to avoid nn-performing loan by using the clauses of the contract on hypothecation in the client's ownership certificate if the collateral is immoveable asset such as land and building. The solution for non-performing loan in PT BRI, Medan Thamrin Branch Office, concerning taxpayer's principal can be realized for both parties in which debtor's asset will be sold by the Bank based on the amount of credit and the sale will be distributed proportionally to the Bank based on the amunt of credit and to the Tax Office based on tax payable. When everything has been settled but the obligation of the debtor and, at the same time, the taxpayer is not settled, the debt is still considered the obligation which has to be settled.