Sengketa Pajak- Keberatan

<br /> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span"><span class="Apple-style-span" style="font-size: 32px; line-height: 34px;"><b><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></b></span></span></div> <div class="MsoNormal" style="text-align: justify;"> </div> <div class="MsoNormal" style="text-align: center;"> <span class="Apple-style-span" style="line-height: 34px;"><b><span class="Apple-style-span" style="font-size: x-large;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Keberatan</span></span></b></span></div> <div class="MsoNormal" style="text-align: center;"> <span class="Apple-style-span" style="line-height: 34px;"><b><span class="Apple-style-span" style="font-size: x-large;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Sengketa Pajak</span></span></b></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Upaya keberatan merupkan upaya yang diajukan oleh wajib pajak atau penanggung pajak sebagai akibat dari adanya perbedaan penafsiran dan pendirian mengenai ketentuan hukum di bidang pajak terhadap kasus tertentu. Perbedaan terjadi antara wajib pajak atau penanggung pajak dan Direktur Jenderal Pajak dan jajaranya atas penetapan utng pajak untuk jenis Pajak Pusat yang pengelolaanya menjadi kewenangan DJP.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Upaya hukum keberatan yang dilakukan masih berada dalam lingkungan lembanga yang sama yaitu Direktorat Jenderal Pajak . Peradilan dministrasi ini lazim disebut quasi peradilan/peradilan doleansi dimana</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">a.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Tidak ada sidang peradilan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">b.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Tidak ada panitera sidang</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">c.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Tidak ada saksi maupun saksi ahli</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">d.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Tidak mempertemukan pihak-pihak yang bersengketa</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">e.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Tidak ada pembacaan keputusan; dan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">f.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Keputusan dibuat oleh pejabat yang menerbitkn surat ketetapan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Wajib Pajak dapat melakukan Keberatan atas:</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Surat Ketetapan Pajak Kurang Bayar  (SKPKB);</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT);</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Surat Ketetapan Pajak Lebih Bayar (SKPLB);</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Surat Ketetapan Pajak Nihil (SKPN);</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Pemotongan atau Pemungutan  oleh  pihak ketiga.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Pihak yang mengajukan keberatan adalah :</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">a.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Bagi WP Badan oleh Pengurus</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">b.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Bagi WP orang pribadi oleh WP bersangkutan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">c.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Pihak yang dipotong / dipungut oleh pihak ketiga</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">d.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Kuasa yang ditunjuk oleh mereka di atas dengan surat kuasa khusus pengajuan keberatan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Keberatan diajukan, dengan syarat;</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Diajukan secara tertulis dalam bahasa Indonesia.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Wajib menyebutkan jumlah pajak yang terutang atau jumlah pajak yang dipotong atau dipungut atau jumlah rugi menurut penghitungan WP dan disertai alasan-alasan yang jelas.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Satu keberatan harus diajukan untuk satu jenis dan satu tahun/masa pajak.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Wajib pajak telah melunasi pajak yang masih harus dibayar paling sedikit sejumlah yang telah disetujui </span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Wajib Pajak dalam pembahasan akhir hasil pemeriksaan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Diajukan dlam rangka 3 bulan sejak tanggal dikirm surat ketetapn pajak atau sejak tanggal pemotongan atau pemungutan pajak oleh pihk ketiga kecuali Wajib Pajak dpat menunjukkan bahwa jangka waktu tersebut tidak dapat dipenuhi karena keadaan di luar kekusaan wajib pajak</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Surat keberatan ditandatangani oleh Wajib Pajak , dan apabila surat tersebut ditandatangani oleh bukan wajib pajak  maka harus dilampiri dengan surat kuasa khusus.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">       Jangka Waktu Pengajuan Keberatan.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Untuk Surat Keberatan yang disampaikan langsung ke KPP, yaitu 3 (tiga) bulan dihitung sejak tanggal SKPKB, SKPKBT, SKPLB, SKPN atau sejak dilakukan pemotongan/pemungutan oleh pihak ketiga sampai saat keberatan diterima oleh Kantor Pelayanan Pajak.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Keberatan harus diajukan dalam jangka waktu 3 bulan sejak tanggal dikirim skp atau sejak tanggal pemotongan atu pemungutan pajak kecuali apabila Wjib Pajk dapat menunjukkan bahwa jangka waktu tersebut tidak dapat dipenuhi karena keadaan di luar kekuasaanya</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">•</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Untuk Surat Keberatan yang disampaikan melalui Kantor Pos, yaitu 3 bulan dihitung sejak tanggal SKPKB, SKPKBT, SKPLB, SKPN atau sejak dilakukan pemotongan/ pemungutan oleh pihak ketiga sampai dengan tanggal tanda bukti pengiriman melalui Kantor Pos dan Giro.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Dalam hal Wajib Pajak menyampaikan perbaikan surat keberatan, tanggal penyampain perbaikan surat keberatan merupakan tanggal surat keberatan diterima.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Keputusan Keberatan</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Paling lama 12 bulan sejak tanggal surat keberatan diterima Direktur Jenderal Pajak harus memberi keputusan atas keberatan yang diajukan. Keputusan dapat berupa mengabulkan seluruhnya atau sebagian, menolak, atau menambah besarnya yang masih harus dibayar</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Apabila jangka waktu sebagaimana dimaksud terlampaui dan Direktur Jenderal Pajak tidak menerbitkan Surat Keputusan Keberatan , keberatan dianggp dikabulkan dan Direktur Jenderal Pajak wajib menerbitkan Surat Keberatan sesuai dengan keberatan Wajib Pajak.</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Apabila Dirjen pajak menolak keberatan yng diajukan Wajib Pajak maka ada dua kemungkinan yaitu :</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">1.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Wajib Pajak harus melunasi utang pajak sebesar yang tercantum dalam keputusan keberatan atau;</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">2.</span></span><span class="Apple-tab-span" style="white-space: pre;"><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"> </span></span></span><span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Mengajukan banding ke Pengadilan Pajak</span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="text-align: justify;"> <span class="Apple-style-span" style="line-height: 34px;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div> <div class="MsoNormal" style="line-height: 34px; text-align: justify;"> <br /></div> <br />

Sengketa Pajak- Keberatan

Keberatan Sengketa Pajak Upaya keberatan merupkan upaya yang diajukan oleh wajib pajak atau penanggung pajak sebagai akibat dari a...

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Tata Cara Penagihan Pajak

<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><br /> <span style="font-size: x-large;"><span style="font-family: "Courier New",Courier,monospace;">Tata cara Penagihan Pajak </span> </span><br /> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-left: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: 0cm;"> <b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">                   </span></span></span></b><b style="mso-bidi-font-weight: normal;">Surat Teguran</b></div> <div class="MsoListParagraph" style="margin-left: 0cm; text-align: justify;"> Adalah surat yang diterbitkan untuk menegur atau memperingatkan Wajib Pajak agar melunasi utang pajaknya. Apabila utang pajak yang tercantum dalam Surat Tagihan Pajak, Surat Ketetapan Pajak Kurang Bayar, Surat Ketetapan Pajak Kurang Bayar Tambahan, tidak dilunasi sampai melewati tujuh hari dari batas waktu jatuh tempo (satu bulan sejak tanggal diterbitkannya).Surat Teguran tidak diterbitkan kepada Penanggung Pajak yang telah disetujui untuk mengangsur tau menunda pembayaran pajaknya. Surat Teguran bersifat persuasif dan memiliki kekuatan hukum lemah.</div> <div class="MsoListParagraph" style="margin-left: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">       </span></span></span></b><b style="mso-bidi-font-weight: normal;">Penagihan Seketika dan Sekaligus</b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Adalah pengihan yang dilakukan segera tanpa menunggu jatuh tempo pembayaran. Penagihan sekaligus meliputi seluruh utang pajak dari semua jenis pajak dan tahun pajak. <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Juru Sita Pajak melaksanakan penegihan seketika dan sekaligus tanpa menunggu tanggal jatuh tempo pembayaran berdasarkan Surat Perintah Penagihan Seketika dan Sekaligus yang diterbitkan oleh Pejabat apabila:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak akan meninggalkan Indonesia untuk selama-lamanya untuk berniat untuk itu,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung pajak memindahtangankan barang yang dimiliki atau dikuasai dalam rangka menghentikan atau mengecilkan kegiatan perusahaan, atau pekerjaan yang dilakukannya di Indonesia,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat tanda-tanda bahwa Penanggung Pajak akan membubarkan Badan Usahanya atau menggabungkan usahanya, atau memekarkan usahanya, atau memindahtangankan perusahaan yang dimiliki atau dikuasainya, atau melakukan perubahan bentuk lainnya,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Badan Usaha akan dibubarkan oleh negara, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terjadinya penyitaan atas barang Penanggung Pajak oleh pihak ketiga atau terdapat tanda-tanda kepailitan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Perintah Penagihan Seketika dan Sekaligus sekurang-kurangnya memuat:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama Wajib Pajak, atau nama Wajib Pajak dan Penanggung Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya utang pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perintah untuk membayar, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat pelunasan pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Perintah Penagihan Seketika dan Sekaligus diterbitkan oleh Pejabat:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum tanggal jatuh tempo pembayaran,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanpa didahului Surat Teguran,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum jangka waktu 21 (dua puluh satu) hari sejak Surat Teguran diterbitkan, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum penerbitan Surat Paksa.</span></div> <div class="MsoListParagraph" style="margin-left: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: 0cm;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">                  </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Paksa</span></b></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat paksa berkepala kata-kata “Demi Keadilan Berdasarkan Ketuhanan Yang Maha Esa”, mempunyai kekuatan <i>eksekutorial</i> dan kedudukan hukum yang sama dengan <i>grosse akte </i>yaitu putusan pengadilan perdata yang telah mempunyai kekuatan hukum tetap.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Paksa sekurang-kurangnnya harus memuat:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama Wajib Pajak, atau nama Wajib Pajak dan Penanggung Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar penagihan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya utang pajak, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perintah untuk membayar.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat paksa diterbitkan apabila:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung pajak tidak melunasi utang pajak dan kepadanya telah diterbitkan Surat Teguran atau Surat Peringatan, atau surat lain yang sejenis.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terhadap Penanggung Pajak telah dilaksanakan Penagihan Seketika dan Sekaligus, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak tidak memenuhi ketentuan sebagaimana tercantum dalam keputusan persetujuan angsuran atau penundaan pembayaran pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemberitahuan Surat Paksa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Paksa diberitahukan oleh Juru Sita Pajak dengan pernyataan dan penyerahan salinan Surat Paksa kepada Penanggung Pajak. Pemberitahuan ini dituangkan dalam berita Acara yang sekurang-kurangnya memuat hari dan tanggal pemberitahuan Surat Paksa, nama Juru Sita Pajak, nama yang menerima, dan tempat pemberitahuan Surat Pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Paksa Terhadap Orang Pribadi diberitahukan oleh Juru Sita Pajak Kepada:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak di tempat tinggal,tempat usaha atau di tempat lain yang memungkinkan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Orang Dewasa yang bertempat tinggal bersama atau pun yang bekerja di tempat usaha Penanggung Pajak, apabila Penanggung Pajak yang bersangkutan tidak dapat di jumpai,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Salah seorang ahli waris atau pelaksana wasiat atau yang mengurus harta peninggalannya, apabila wajib pajak telah  meninggal dunia dan harta warisan belum dibagi, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Para ahli waris,apabila Wajib Pajak telah meninggal dunia dan harta warisan telah dibagi.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Paksa terhadap Badan diberitahukan oleh Juru Sita Pajak kepada:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengurus, kepala perwakilan, kepala cabang, penanggung jawab, pemilik modal, baik ditempat kedudukan badan yang bersangkutan, di tempat tinggal mereka maupun di tempat lain yang memungkinkan, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pegawai tetap di tempat kedudukan atau tempat  usaha Badan yang bersangkutan apabila Juru Sita Pajak tidak dapat menjumpai salah seorang sebagaimana dimaksud dala nomor 1.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">            Dalam hal Wajib Pajak dinyatakan pailit, Surat Paksa diberitahukan kepada Kurator, Hakim Pengawas atau Balai Harta Peninggalan, dan dalam hal wajib pajak dinyatakan bubar atau dalam liuidasi, Surat Paksa diberitahukan kepada orang atau badan yang dibebani untuk melakukan pemberesan atau likuidator. Jika tidak dapat dilaksanakan , Surat Paksa disampaikan melalui pemerinntah daerah setempat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">            Dalam hal Wajib pajak menunjuk seorang kuasa dengan surat kuasa khusus untuk menjalankan hak dan kewajiban perpajakan, Surat Paksa dapat diberitahukan kepada penerima kuasa dimaksud. Jika tida dapat dilaksanakan, Surat Paksa disampaikan melalui pemerintah daerah setempat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">            Dalam hal Wajib pajak atau Penanggung Pajak tidak diketahui tempat tinggalnya, tempat usaha atau tempat kedudukannya, penyampaian Surat Paksa dilakukan dengan cara menempelkan Surat Paksa pada papan pengumuman kantor pajak yang menerbitkannya, mengumumkan melalui media massa, atau cara lain yang ditetapkan dengan Keputusan Menteri atau Keputusan kepala Daerah.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal Surat Paksa harus dilaksanakan diluar wilayah kerja Pejabat, Pejabat dimaksud meminta bantuan kepada Pejabat yang wilayah kerjanya melalui tempat pelaksanaan Surat Paksa, kecuali ditetapkan lain dengan keputusan Menteri Keuangan. </span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat yang diminta bantuan sebagaimana dalam nomor 1 wajib membantu dan memberitahukan tindakan yang telah dilaksanakanya kepada pejabaat yang meminta bantuan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal Penanggung Pajak atau  pihak-pihak yang dimaksud dalam pasal 11 dan pasal 12 menolak untuk menerima Surat Paksa, Juru Sita pajak meninggalkan Surat Paksa dimaksud dan mencatatnya dalam Berita Acara bahwa Penanggung Pajak tidak mau menerima Surat Paksa, dan dianggap Surat paksa telah diberitahukan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">              Dalam hal terjadi keadaan diluar kekuasaan Pejabat atau sebab lain, Surat Paksa pengganti dapat diterbitkan oleh Pejabat karena jabatan. Surat Paksa Pengganti sebagaimana dimaksud mempunyai kekuatan eksekutorial dan kedudukan hukum yang sama dengan Surat Paksa. Penanggung Pajak dapat mengajukan permohonan pembetulan Surat Teguran atau Surat Peringatan atau surat lain yang sejenis, dan Surat paksa yang dalam penerbitannya terdapat kesalahan atau kekeliruan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">              Pejabat dalm jangka waktu paling lama 7 (tujuh) hari sejak tanggal diterima permohonan harus memberi keputusan atas permohonan yang diajukan. Apabila dalam jangka waktu sebagaimana yang dimaksud pejabat tidak memberi keputusan, permohonan Penanggung Pajak dianggap dikabulkan dan penagihan ditunda untuk sementara waktu. Pejabat karena jabatan dapat membentulkan Surat Teguran atau Surat Peringatan atau surat lain yang sejenis, Surat Perintah Penagihan Seketika dan Sekaligus, dan surat Paksa yang dalam penerbitannya terdapat kesalahan atau kekeliruan. Tindakam pelaksanaan penagihan Pajak dilanjutkan setelah kesalahan atau kekeliruan dibetulkan oleh Pejabat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">              Pengajuan keberatan oleh Wajib Pajak tidak mengakibatkan penundaan pelaksanaan Surat Paksa. Sedangkan ketentuan penagihan Bea Masuk, Cukai, dan Pajak dalam Rangka Impor dengan Surat Paksa diatur dalam Keputusan Menteri Keuangan tersendiri.</span></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">                  </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan</span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adalah tindakan yang dilakukan oleh jurusita Pajak untuk menguasai barang Penanggung Pajak guna dijadikan jaminan untuk melunasi utang pajak menurut peraturan perundang-undangan yang berlaku. Penyitaan dilakukan berdasarkan Surat perintah melaksanakan penyitaan jika Penanggung pajak tidak melunasi utang pajak setelah lewat 2 x 24 jam setelah surat pajak diberitahukan. Dalam melaksanakan penyitaan, Juru Sita pajak harus:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperlihatkan kartu tanda pengenal Juru Sita Pajak,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperlihatkan Surat Peerintah Melaksanakan Penyitaan, dan </span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberitahukan tentang maksud dan tujuan penyitaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">              Penyitaan dilaksanakan oleh Juru Sita Pajak dengan disaksikan oleh sekurang-kurangnya dua (dua) orang yang telah dewasa, penduduk Indonesia, dikenal oleh Juru Sita pajak, dan dapat dipercaya.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">              Setiap penyitaan Juru Sita membuat Berita Acara Pelaksanaan Sita, ditandatangani oleh Juru Sita, Penanggung pajak, dan saksi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal Penanggung pajak adalah Badan, maka Berita Acara pelaksanaan sita dditandatangani oleh pengurus, kepala perwakilan, kepala cabang,  penanggungjawab, pemilik modal, atau pegawai tetap perusahaan. Penyitaan dapat dilakukan meskipun Penanggung Pajak tidak hadir, asalkan ada salah satu saksi dari pemerintah daerah Berita Acara Pelaksanaan Sita ditandatangani oleh Penanggung Pajak dan saksi-saksi. Berita Acara Pelaksanaan Sita tetap sah jika Penanggung Pajak menolak untuk menandatangani. Salinan Berita Acara Pelaksanaan Sita  ditempelkan pada barang yang disita atau barang yang disita berada ditempat umum. Atas barang yang disita ditempal segel sita. Selain itu salinan Berita Acara Pelaksanaan Sita disampaikan kepada:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Polisi untuk barang bergerak yang kepemilikannya terdaftar,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Badan Pertahanan Nasional, untuk tanah yang kepemilikannya sudah terdaftar,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemerintah Daerah dan Pengadilan Negeri setempat, untuk tanah yang kepemilikannya belum terdaftar,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dirjen Perhubungan atau Laut, untuk kapal.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengajuan keberatan tidak menunda pelaksanaan sita.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objek Sita</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan dilaksanakan terhadap barang milik Penanggung Pajak yang berada ditempat tinggal, tempat usaha, tempat kedudukan, atau tempat lain termasuk yang penguasaannya berada ditangan pihak lain atau yang dijaminkan sebagai pelunasan utang tertentu yang dapat berupa:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Barang bergerak termasuk mobil, perhiasan, uang tunai dan deposito berjangka, tabungan, saldo rekening koran, giro, atau bentuk lainnya yang dipersamakan dengan itu, obligasi, saham atau surat berharga lainnya, piutang dan pernyataan modal pada perusahaan lain, dan/atau</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Barang tidak bergerak termasuk tanah, bangunan, dan kapal dengan isi kotor tertentu.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap Penanggung Pajak Badan dapat dilakukan terhadap barang milik perusahaan, pengurus, kepala perwakilan, kepala cabang, penanggung jawab, pemilik modal, baik ditempat kedudukan yang bersangkutan, ditempat tinggal mereka, maupun ditempat lain.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaa dilaksanakan sampai dengan nilai barang yang disita dipekirakan cukup oleh Juru Sita Pajak untuk melunasi utang pajak dan biaya penagihan pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap perhiasan emas, permata dan sejenisnya dilaksanakan sebagai berikut:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat rincian tentang jenis, jumlah, dan harga perhiasan yang disita dalam suatu daftar yang merupakan lampiran Berita Acara Pelaksanaan Sita,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Pelaksanaan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap uang tunai termasuk mata uang asing dilaksanakan sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menghitung terlebih dahulu uang yang disita dan membuat rinciannya dalam suatu daftar yang merupakan Lampiran Berita Acara Pelaksanan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Pelaksanan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyimpan uang tunai yang telah disita dalam tempat penyimpanan yang selanjutnya ditempel dengan segel sita dan kemudian menitipkannya kepada Penanggung Pajak atau menitipkannya pada Bank,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap kekayaan Penanggung Pajak yang disimpan di bank berupa deposito, tabungan, saldo rekening koran, giro, atau bentuk lainnya yang dipersamakm dengan itu dilaksanakan sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat mengajukan permintaan pemblokiran kepada bank disertai dengan penyampaian Salinan Surat Paksa dan Surat Perintah Melaksanakan Penyitaan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank wajib memblokir seketika setelah menerima permintaan pemblokiran dari pejabat dan membuat berita acara pemblokiran, serta menyampaikan salainannya kepada Pejabat dan Penanggung Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Juru Sita Pajak setelah menerima berita acara pemblokiran dari bank memerintahkan Penanggung Pajak untuk memberi kuasa pada bank agar memberikan saldo kekayaannya yang tersimpan pada bank tersebut kepada Juru Sita Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal Penanggung Pajak tidak memberikan kuasa kepada bank, Pejabat meminta bank Indonesia melalui Menteri Keuangan untuk memerintahkan bank untuk memberitahukan saldo kekayaan Penanggung Pajak yang tersimpan pada bank yang dimaksud.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setelah saldo kekayaan yang tersimpan pada bank diketahui, Juru Sita Pajak melaksanakan penyitaan dan membuat Berita Acara Pelaksanaan Sita, dan menyampaikan salinan Berita Acara Pelaksanaan Sita kepada Penanggung Pajak dan bank yang bersangkutan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat mengajukan permintaan pencabutan pemblokiran kepada bank setelah Penanggung Pajak melunasi utang pajak dan biaya penagihan pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat mengajukan permintaan pencabutan pemblokiran terhadap kekayaan Penanggung Pajak setelah dikurangi dengan jumlah yang disita apabila utang pajak dan biaya penagihan pajak tidak dilunasi oleh Penanggung Pajak sekalipun telah dilakukan pemblokiran.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap surat berharga berupa obligasi, saham dan sejenisnya yang diperdagangkan di bursa efek dilaksanakan sebagai berikut:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemblokiran Rekening Efek pada Kustodian dilakuakan berdasarkan permintaan tertulis dari Direktur Jenderal Pajak atau Pejabat yang ditunjuknya kepada Ketua Badan Pengawas Pasar Modal dengan menyebutkan nama Pemegang Rekening atau Nomor Pemegang Rekening sebagai Penanggung Pajak, sebab dana alasan perlunya pemblokiran tersebut dilakukan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan permintaan Direktorat Jenderal Pajak atau Pejabat yang ditunjuknya sebagaimana dimaksud dalam huruf a, Ketua Badan Pengawas Pasar Modal dapat menyampaikan perintah tertulis kepada kustodian untuk melakukan pemblokiran terhadap Rekening Efek Penanggung Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan perintah tertulis dari Ketua Badan Pengawas Pasar Modal, Kustodian melakuakan pemblokiran,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal permintaan pemblokiran tersebut disertai dengan permintaan keterangan tentang Rekening Efek kepada Kustodian, maka permintaan tertulis dari Direktur Jenderal Pajak harus memuat nama Pejabat yang berwenang mendapat keterangan tersebut,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kustodian yang melakukan pemblokiran dan memberikan keterangan tentang Rekening Efek Pemegang Rekening membuat Berita Acara Pemblokiran dan Berita Acara Pemberitaan Keterangan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berita Acara Pemblokiran dan Berita Acara Pemberitaan Keterangan tersebut disampaikan kepada Direktur Jenderal Pajak dan salinannya disampaikan kepada Ketua Badan Pengawas Pasar Modal dan Pemegang Rekening sebagai Penanggung Pajak, selambat-lambatnya 2 (dua) hari kerja setelah pemblokiran dan pemberian keterangan tersebut dilakukan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Juru Sita Pajak melaksanakan penyitaan atas Efek dan/atau dana dalam Rekening Efek pada Kustodian setelah menerima Berita Acara Pemblokiran dan Berita Acara Pemberitaan Keterangan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">h.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Juru Sita Pajak yang melakukan penyitaan harus membuat Berita Acara Pelaksanaan Sita yang ditandatangani oleh Juru Sita Pajak, Penanggung Pajak, saksi-saksi, </span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">i.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">        </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal Penanggung Pajak tidak hadir, Berita Acara Pelaksanaan Sita ditandatangani oleh Juru Sita Pajak dan Saksi-saksi,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">j.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">        </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berita Acara Pelaksanaan Sita disampaikan kepada Penanggung Pajak, dan salinannya disampaikan kepada Ketua Badan Pengawas Pasar Modal dan Kustodian,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">k.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat mengajukan permintaan pencabutan pemblokiran terhadap Rekening Efek Penanggung Pajak kepada Kustodian, setelah Penanggung Pajak melunasi utang pajak dan Biaya Penagihan Pajak, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">l.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">        </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat mengajukan permintaan pencabutan pemblokiran terhadap Rekening Efek Penanggung Pajak setelah dikurangi dengan jumlah yang disita apabila utang pajak dan Biaya Penagihan Pajak tidak dilunasi oleh Penanggung Pajak sekalipun telah dilakukan pemblokiran,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">m.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Efek yang diperdagagkan di Bursa yang telah disita, di jual di bursa melalui perantara Pedagang Efek Anggota Bursa atau permintaan Pejabat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap surat berharga berupa obligasi, saham, dan sejenisnya yang tidak diperdagangkan di bursa efek dilaksanakan sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan inventarisasi dan membuat rincian tentang jenis, jumlah, dan nilai nominal atau perkiraan nilai lainnya dari surat berharga yang disita dalam suatu daftar yang merupakan lampiran Berita Acara pelaksanaan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Pelaksanaan Sita, dan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Pengalihan Hak Surat Berharga atas nama dari Penanggung Pajak kepada  Pejabat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap piutang dilaksanakan sebagai berikut:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan inventarisasi dan membuat rincian tentang jenis dan jumlah piutang yang disita dalam suatu daftar yang merupakan lampiaran Berita Acara Pelaksanaan Sita,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Pelaksanaan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Persetujuan Pengalihan Hak Menagih Piutang dari Penanggung Pajak kepada Pejabat, dan salinannya disampaikan kepada Penanggung Pajak dan Pihak yang berkewajiban membayar utang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap penyertaan modal pada perusahaan lain yang tidak ada surat sahamnya dilaksanakan sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan inventarisasi dan membuat rincian tentang jumlah penyertaan modal pada perusahaan lain dalam suatu daftar yang merupakan lampiran Berita Acara Pelaksanaan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Berita Acara Pelaksanaan Sita,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat Akte Persetujuan Pengalihan Hak Penyertaan Modal pada perusahaan lain dari Penanggung Pajak kepada Pejabat, dan salinannya kepada perusahaan tempat penyertaan modal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan terhadap barang yang telah disita oleh Kejaksaan atau Kepolisian sebagai barang bukti dalam kasus pidana, baru dapat dilaksanakan setelah barang bukti tersebut dikembalikan kepada Penanggung pajak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Barang yang telah disita dititipkan kepada Penangung Pajak kecuali apabila menurut pertimbangan Juru Sita barang sitaan tersebut perlu disimpan di kantor Pejabat atau di tempat lain. Dalam hal penyitaan tidak dihadiri oleh Penanggung Pajak, barang yang telah disita dititipkan kepada aparat Pemerintah Daerah Setempat yang menjadi saksi dalam pelaksanaan sita. Tempat lain yang dapat digunakan sebagai tempat penitipan barang yang telah disita adalah Kantor Pegadaian, bank Kantor Pos, atau tempat lain yang telah ditetapkan oleh Menteri Keuangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengecualian Objek Sita </span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Barang Bergerak mili Penanggung Pajak yang dikecualikan dari penyitaan adalah:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pakaian dan tempat tidur beserta perlengkapannyayang digunakan oleh Penanggung Pajak dan keluarga yang menjadi tanggungannya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pesediaan makanan dan minuman untuk keperluan satu bulan beserta peralatan memasak yang berada di rumah,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perlengkapan Penanggung Pajak yang bersifat Dinas yang diperoleh dari negara.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Buku-buku yang bertalian dengan jabatan atau pekerjaan Penaggung Pajak dan alat-alat yang diperlukan untuk pendidikan, kebudayaan, dan keilmuan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peralatan dalam keadaan jalan yang masih digunakan untuk melaksanakan pekerjaan atau usaha sehari-hari dengan jumlah seluruhnya tidak lebih dari Rp 20.000.000,00 (dua puluh juta rupiah), atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peralatan penyandang cacat yang diguanakan Penanggung Pajak dan keluarga yang menjadi tanggunganya.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Barang yang telah disita dititipkan kepada Penanggung Pajak, kecuali apabila menurut Juru Sita Pajak barang dimaksud perlu disimpan di kantor Pejabat atau di tempat lain.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyitaan Tambahan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyataan tambahan dapat dilaksanakan apabila:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai barang yang disita sebagaimana dimaksud dalam  Pasal 14 ayat (1) nilainya tidak cukup untuk melunasi biaya penagihan pajak dan utang pajak, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hasil lelang barang yang telah disita tidak cukup untuk melunasi biaya penagihan pajak dan utang pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencabutan Sita</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencabutan sita dilaksanakan apabila Penanggung Pajak telah melunasi biaya penagihan pajak dan utang pajak atau berdasarkan putusan pengadilan atau putusan pengadilan pajak atau ditetapkan lain dengan keputusan Menteri atau Keputusan Kepala Daerah.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terhadap Barang Sitaan Penanggung Pajak Dilarang:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memindahkan hak, memindahtangankan, menyewakan, meminjamkan, menyembunyikan, menghilangkan, atau merusak barang yang disita,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membebani barang tidak bergerak yang telah disita dengan hak tanggungan untuk pelunasan utang tertentu,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membebani barang bergerak yang telah disita dengan fidusia atau di agunkan untuk pelunasan utang tertentu, dan/atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merusak, mencabut, atau menghilangkan segel sita atau salinan Berita Acara Pelaksanaan Sita atau segel sita yang telah ditempel pada barang sitaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak Mendahului</span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan kesempatan kepada Negara (Direktur Jenderal Pajak) untuk mendapatkan pembagian lebih dahulu dari kreditor lain atas hasil pelelangan barang milik Penanggung Pajak.</span> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak mendahulu untuk tagihan pajak melebihi segala hak mendahulu lainnya, kecuali terhadap:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya perkara yang semata-mata disebabkan oleh suatu hukuman untuk melelang suatu barang bergerak maupun barang tidak bergerak</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya yang telah dikeluarkan untuk menyelamatkan barang dimaksud, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya perkara yang semata-mata disebabkan oleh pelelangan dan penyelesaian atau warisan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lelang</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila utang pajak dan/atau biaya penagihan pajak tidak dilunasi setelah dilaksanakan penyitaan, Pejabat berwenang melaksanakan penjualan secara lelang terhadap barang yang disita melalui Kantor Lelang. Pengecualian penjualan lelang dilakukan terhadap objek sita berupa deposito berjangka, tabungan, saldo rekening koran, giro, atau bentuk lainnya yang dipersamakan dengan itu dan barang sitaan cepat rusak atau busuk.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prosedur Lelang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penjualan secara lelang terhadap barang yang disita dilaksanakan paling singkat 14 (empat belas) hari setelah pengumuman lelang melalui media massa.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengumuman lelang dilaksanakan paling singkat 14 (empat belas) hari setelah penyitaan.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengumuman lelang untuk barang bergerak dilakukan 1 (satu) kali dan untuk barang tidak bergerak dilakukan 2 (dua) kali.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengumuman lelang terhadap barang dengan nilai paling banyak Rp20.000.000,00 (dua puluh juta rupiah) tidak harus diumumkan melalui media massa.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat bertindak sebagai penjual atas barang yang disita mengajukan permintaan lelang kepada Kantor Lelang sebelum lelang dilaksnakan.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat atau yang mewakilinya menghadiri pelaksanaan lelang untuk menentukan dilepas atau tidaknya barang yang dilelang dan menandatangani asli Risalah Lelang.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat dan Juru Sita Pajak tidak diperbolehkan membeli barang sitaan yang dilelang. </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Larangan ini berlaku juga kepada istri, keluarga sedarah, dan semenda dalam keturunan garis lurus, serta anak angkat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat dan Juru Sita pajak yang melanggar ketentuan sebagaimana dimaksud dalam nomor 7 dikenakan sanksi sesuai dengan peraturan perundang-undangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan besarnya nilai barang yang tidak harus diumumkan melalui media massa.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelaksanaan lelang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lelang tetap dapat dilaksanakan walaupun keberatan yang diajukan oleh Wajib Pajak belum memperoleh keputusan keberatan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lelang tetap apat dilaksanakan tanpa dihadiri oleh Penanggung Pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lelang tidak dilaksanakan apabila Penanggung Pajak telah melunasi utang pajak dan biaya penagihan pajak, atau berdasarka keputusan pengadilan, atau putusan badan peradilan pajak, atau objek lelang musnah.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hasil Lelang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hasil lelang dipergunakan dahulu untuk biaya penagihan pajak yang belum dibayar dan sisanya untuk membayar utang pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal penjualan secara lelang, biaya penagihan pajak ditambah 1% (satu persen) dari pokok lelang.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal hasil lelang sudah mencapai jumlah yang cukup untuk melunasi biaya penaguhan pajak dan utang pajak, pelaksanaan lelang dihentikan walaupun barang yang akan dilelang masih ada.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sisa barang dan kelebihan  uang hasil lelang dikembalikan oleh pejabat kepada Penaggung Pajak setelah pelaksanaan lelang.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak Penanggung Pajak atas barang yang telah dilelang berpindah kepada pembeli dan kepadanya diberikan risalah Lelang yang merupakan bukti otentik sebagai dasar pendaftaran dan pengalihan hak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak dapat melunasi utang pajak dan biaya yang timbul dalam rangka penagihan pajak selama barang yang telah disita belum dijual, digunakan, atau dipindahbukukan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya Biaya Penagihan Pajak adalah Rp 50.000,00 (lima puluh ribu rupiah) untuk setiap pemberitahuan Surat Paksa dan Rp 100.000,00 (seratus ribu rupiah) untuk setiap pelaksanaan Surat Perintah Melaksanakan penyitaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya tambahan biaya penagihan pajak yang dibayar oleh Penanggung Pajak dalam hal barang yang telah disita:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara lelang, adlah 1% (satu persen) dari pokok lelang.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak secara lelang, adalah 1% (satu persen) dari hasil penjualan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya Penagihan Pajak dan tambahan Biaya Penagihan Pajak merupakan penerimaan Negara Bukan Pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tata cara pengelolaan dan penggunaan Biaya Penagihan Pajak dan tambahan Biaya Penagihan Pajak diatur dengan keputusan Menteri Keuangan.</span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: 0cm;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">                  </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencegahan</span></b></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adalah larangan sementara terhadap penanggung pajak tertentu untuk keluar dari wilayah Negara Republik Indonesia berdasarkan alsan tertentu sesuai dengan ketentuan peraturan perundang-undangan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencegahan hanya dapat dilakukan terhadap Penanggung Pajak yang mempunyai jumlah utang pajak sekurang-kurangnya Rp 100.000.000,00 (seratus juta rupiah) dan diragukan itikad baiknya dalam melunasi utang pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencegahan dilakukan berdasarkan keputusan pencegahan yang diterbitkan oleh Menteri atas permintaan Pejabat atau atasan Pejabat yang bersangkutan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan pencegahan memuat sekurang-kurangnya:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identitas Penanggung Pajak yang dikenakan pencegahan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alasan untuk melakukan pencegahan, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jangka waktu pencegahan, paling lama 6 (enam) bulan dan dapat diperpanjang paling lama 6 (enam) bulan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan pencegahan disampaikan kepada Penanggung Pajak yang dikenakan pencegahan, Menteri Kehakiman, Pejabat yang melakukan pencegahan, atasan pejabat yang bersangkutan, dan Kepala Daerah Setempat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencegahan dapat dilaksanakan terhadap beberapa orang sebagai Penanggung Pajak Wajib Pajak badan atau ahli waris.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencegahan terhadap Penanggumg Pajak tidak mengakibatkan hapusnya utang pajak dan terhentinya pelaksanaan penagihan pajak</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: 0cm;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">                  </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaaan</span></b></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adalah pengekangan sementara waktu kebebasan Penanggung Pajak dengan menempatkan di tempat tertentu.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan hanya dapat dilakukan terhadap Penanggung Pajak yang tidak melunasi utang pajak setelah lewat jangka waktu 14 (empat belas) hari terhitung sejak tanggal Surat Paksa diberitahukan kepada Penanggung Pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan hanya dapat dilakukan terhadap Penanggung Pajak yang mempunyai utang pajak sekurang-kurangnya sebasar Rp 100.000.000,00 (seratus juta rupiah) dan diragukan itikad baiknya dalam melunasi utang pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan hanya dapat dilaksanakan berdasarkan Surat Perintah Penyanderaan yang diterbitkan oleh Pejabat setelah mendapat izin tertulis dari Menteri atau Gubernur Kepala Daerah Tingkat I.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permohonan izin penyanderaan diajukan oleh Pejabat atau atasan Pejabat kepada Menteri Keuangan untuk penagihan pajak pusat atau kepada Gubernur untuk penagihan pajak daerah.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permohonan izin Penyanderaan memuat sekurang-kurangnya:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identitas Penanggung Pajak yang akan disandera,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah utang pajak yang belum dilunasi,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Tindakan penagihan pajak yang telah dilaksanakan, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Uraian tentang adanya petunjuk bahwa Penanggung Pajak diragukan itikad baik dalam pelunasan utang pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masa penyanderaan paling lama 6 (enam) bulan dan dapat diperpanjang untuk selama-lamanya 6 (enam) bulan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Perintah Penyanderaan sekurang-kurangnya memuat:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identitas Penanggung Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alasan penyanderaan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Izin penyanderaan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lamanya penyanderaan, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tempat penyanderaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak yang disandera ditempatkan di tempat tertentu sebagai tempat penyanderaan dengan syarat-syarat sebagai berikut:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tertutup dan terasing dari masyarakat,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mempunyai fasilitas terbatas, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mempunyai system pengamanan dan pengawasan yang memadai.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum tempat penyanderaan dibentuk, Penanggung Pajak yang disandera dititipkan di rumah tahanan negara dan di pisah dari tahanan lain.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan tidak boleh dilaksanakan dalam hal Penanggung Pajak sedang beribadah, atau sedang mengikuti sidang resmi, atau sedang megikuti pemilihan umum.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Juru Sita Pajak harus menyampaikan Surat Penyanderaan langsung kepada Penanggung Pajak dan salinannya disampaikan kepada kepala tempat penyanderaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">12.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal Penanggung Pajak yang akan disandera tidak dapat ditemukan, Juru Sita Pajak melalui Pejabat atau atasan Pejabat dapat meminta bantuan Kepolisian atau Kejaksaan untuk menghadirkan Penanggung Pajak yang tidak dapat ditemukan tersebut.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">13.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan mulai dapat dilaksanakan pada saat Surat Perintah Penyanderaan ditrima oleh Penanggung Pajak yang bersangkutan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan dilaksanakan oleh Juru Sita Pajak disaksikan 2 (dua) orang penduduk Indonesia yang dewasa, dikenal oleh Juru Sita Paja dan dapat dipercaya.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam melaksanakan penyanderaan Juru Sita Pajak dapat meminta bantuan Kepolisian atau Kejaksaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Juru Sita Pajak membuat Berita Acara Penyanderaan pada saat Penanggung Pajak ditempatkan di tempat penyanderaan, dan Beriata Acara Penyanderaan ditandatangani oleh Juru Sita Pajak, kepala tempat penyanderaan, dan saksi-saksi.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">17.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berita Acara Penyanderaan paling sedikit memuat:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nomor dan tanggal Surat Perintah Penyanderaan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Izin tertulis Menteri Keuangan atau Gubernur,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identitas Juru Sita Pajak,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identitas Penaggung Pajak yang disandera,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tempat penyanderaan,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">     </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lamanya penyanderaan, dan</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identitas saksi penyanderaan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">18.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Salinan Berita Acara Penyanderaan disampaikan kepada kepala tempat penyaderaan, Penanggung Pajak yang disandera, dan Bupati atau Walikota,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">19.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak yang disandera dilepas:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila utang pajak dan biaya penagihan pajak telah dibayar lunas,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila jangka waktu yang ditetapkan dalam Surat Perintah Penyanderaan itu telah terpenuhi,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum tetap, atau</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">   </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan pertimbangan tertentu dari Menteri atau Gubernur Kepala Daerah Propinsi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum Penanggung pajak dilepas, Pejabat segera memberitahukan secara tertulis kepada kepala tempat penyanderaan sebagaimana tercntum dalam Surat Perintah Penyanderaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyanderaan terhadap Penanggung Pajak tidak mengakibatkan hapusnya utang pajak dan terhentinya pelaksanaan penagihan pajak.</span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: 0cm;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">                  </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gugatan</span></b></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adalah suatu upaya<span style="mso-spacerun: yes;">  </span>hukum terhadap pelaksanaan penagihan pajak dan kepemilikan barang sebagaimana diatur dlam perturan perundang-undangan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gugatan Penanggung pajak terhadap pelaksanaan Surat Paksa, Surat Perintah Melaksanakan Penyitaan, atau Pengumuman Lelang hanya dapat diajukan kepada Pengadilan Pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal gugatan Penanggung Pajak dikabulkan, Penanggung Pajak dapat memohon pemulihan nama baik dan ganti rugi kepada Pejabat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya ganti rugi paling banyak Rp 5.000.000,00 (lima juta rupiah).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan besarnya ganti rugi ditetapkan dengan Keputusan Menteri atau Keputusan Kepala daerah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gugatan Penanggung pajak diajukan dalam jangka waktu 14 (empat belas) hari sejak Surat Paksa, Surat Perintah Melaksanakan Penyitaan, atau pengumuma lelang dilaksanakan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sanggahan</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sanggahan pihak ketiga terhadap kepemilikan barang yang disita hanya dapat diajukan kepada Pengadilan Negeri.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengadilan Negeri yang menerima Surat Sanggahan memberitahukan secara tertulis kepada Pejabat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat menangguhkan pelaksanaan penagihan pajak hanya terhadap barang yang disanggah kepemilikannya sejak menerima pemberitahuan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sanggahan pihak ketiga terhadap kepemilikan barang yang disita tidak dapat diajukan setelah lelang dilaksanakan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembetulan atau Penggantian</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak dapat mengajukan permohonan pembetulan atau penggantian kepada Pejabat terhadap Surat Teguran atau Surat Peringatan atau Surat Lain yang sejenis, Surat Perintah Penagihan Seketika dan Sekaligus, Surat paksa, Surat Perintah Melaksanakan Penyitaan, Surat Perintah Penyanderaan, Pengumuman Lelang dan Surat Penentuan Harga Limit yang dalam penerbitannya terdapat kesalahan atau kekeliruan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat dalam jangka waktu paling lama 7 (tujuh) hari sejak tanggal diterima permohonan harus memberi keputusan atas permohonan yang diajukan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila dalam jangka waktu yang sudah ditetapkan Pejabat tidak memberikan keputusan, permohonan Penanggung Pajak dianggap dikabulkan dan penagihan ditunda untuk sementara waktu.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat karena jabatan dapat membetulkan Surat Teguran atau Surat Peringatan atau Surat lain yang sejenis, Surat Perintah Penagihan Seketika dan Sekaligus, Surat Paksa, Surat Perintah Melaksanakan Penyitaan, Surat Perintah Penyanderaan, Pengumuman Lelang, dan Surat Penentuan Harga Limit yang dalam penerbitannya terdapat kesalahan atau kekeliruan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tindakan pelaksanaan penagihan pajak dilanjutkan setelah kesalahan atau kekeliruan dibetulkan oleh Pejabat.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal permohonan ditolak, tindakan pelaksanaan penagihan pajak dilanjutkan sesuai jangka waktu semula.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lain-lain</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila setelah pelaksanaan lelang Wajib pajak memperoleh keputusan keberatan atau putusan banding yang mengakibatkan utang pajak menjadi berkurang atau nihil sehingga menimbulkan kelebihan pembayaran pajak dalam bentuk uang sesuai dengan ketentuan peraturan perundang-undangan perpajakan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penaagihan pajak tidak dilaksanakan apabila telah daluwarsa sebagaimana diatur dalam undang-undang dan peraturan daerah.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengajuan keberatan atau permohonan banding tidak menunda kewajiban membayar pajak dan melaksanakan penagihan pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengajuan gugatan tidak menunda pelaksanaan penagihan pajak.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketentuan pidana</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanggung Pajak yang memindahkan hak, memindahtangankan, menyewakan, meminjamkan, menyembunyikan, menghilangkan, atau merusak barang yang telah disita dipidana dengan pidana penjara paling singkat 6 (enam) bulan dan paling lama 4 (empat) tahun, dan denda paling seedikit Rp 1.500.000,00 (satu juta lima ratus ribu rupiah) dan paling banyak Rp 12.000.000 (dua belas juta rupiah).</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila pihak-pihak yang diberi tugas untuk mengalihkan atau menjual barang sitaan (sesuai Undang-Undang PPSP Pasal 25 ayat (3) huruf b,c,d,e) tidak melaksanakan kewajibannya, dipidana dengan pidana penjara paling singkat 1 (satu) minggu dan paling lama 4 (empat) bulan 2 (dua) minggu dan denda paling sedikit Rp 500.000,00 (lima ratus ribu rupiah) dan paling banyak Rp 10.000.000,00 (sepuluh juta rupiah).</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap orang dengan sengaja tidak menuruti perintah atau permintaan yang dilakukan menurut undang-undang atau dengan sengaja mencegah, menghalang-halangi atau menggagalkan tindakan dalam melaksanakan ketentuan undang-undang yang dilakukan oleh Juru Sita Pajak, dipidana dengan pidana penjara paling singkat 1 (satu) minggu dan paling lama 4 (empat) bulan 2 (dua) minggu dan denda paling sedikit Rp 500.000,00 (lima ratus ribu rupiah) dan paling banyak Rp 10.000.000,00 (sepuluh juta rupiah).</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daluwarsa Tindakan Penagihan Pajak</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan Pasal 22 UU KUP, hak untuk melakukan penagihan Pajak, termasuk bunga, denda, kenaikan, dan biaya penagihan, daluwarsa setelah lampau watu 5 (lima) tahun terhitung sejak terutangnya pajak atau berakhirnya masa pajak, bagian tahun pajak, atau tahun pajak yang bersangkutan.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penagihan Pajak dapat dilakukan setelah melampaui waktu 5 (lima) tahun apabila:</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diterbitkan Surat Teguran atau Surat paksa,</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daluwarsa dihitung sejak tanggal penyampaian Surat Paksa tersebut.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya pengakuan utang dan Wajib Pajak, baik secara langsung maupun tidak langsung.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hal ini bisa terjadi apabila:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya permohonan angsuran atau penundaan pembayaran uatang pajak sebelum tanggal jatuh tempo pembayaran. Untuk ini daluwarsa penagihan pajak dihitung sejak tanggal surat permohonan angsuran atau penundaan pembayaran utang pajak diterima.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya permohonan keberatan. Untuk ini daluwarsa penagihan pajak dihitung sejak tanggal surat permohonan keberatan diterima.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak melaksanakan pembayaran sebagai utang pajaknya. Untuk itu daluwarsa penagihan pajak dihitung sejak tanggal pembayaran sebagian utang pajak tersebut.</span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;"> <br /></div>

Tata Cara Penagihan Pajak

Tata cara Penagihan Pajak 1.                    Surat Teguran Adalah surat yang diterbitkan untuk menegur atau memperingatkan Wa...

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