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"Penelitian ini membahas tentang dampak yang ditimbulkan oleh PeraturanMenteri Keuangan No 74 2010 khususnya bagi pelaku usaha dan penerimaanNegara dari sektor pajak Bagi pengusaha kena pajak aturPenelitian ini membahas tentang dampak yang ditimbulkan oleh Peraturan Menteri Keuangan No. 74/2010 khususnya bagi pelaku usaha dan penerimaan Negara dari sektor pajak. Bagi pengusaha kena pajak aturan pedoman perhitungan pengkreditan pajak masukan tersebut diharapkan tidak hanya memberikan manfaat secara administrasi namun juga secara arus kas mereka. Sementara itu sudah sepatutnya Direktorat Jenderal Pajak melakukan pengendalian dan pengawasan atas kegiatan perdagangan eceran agar dapat dijadikan sebagai salah satu sumber pemasukan bagi negara. Hal lain yang perlu dicermati bahwa PPN dapat menjadi salah satu andalan Negara dalam meningkatkan penerimaan dari sektor perpajakan. Metode yang digunakan dalam penelitian ini adalah kualitatif. Teknik pengumpulan data dilakukan menggunakan wawancara mendalam dan studi pustaka. Analisa yang dilakukan adalah dengan membandingkan data-data yang telah diperoleh dengan teori yang ada dan peraturan yang berlaku. Perbandingan yang dilakukan mengacu pada tema penelitian ini. Kelemahan penelitian skripsi ini adalah masih adanya data yang kurang didapatkan untuk dijadikan bahan perbandingan, namun dari penelitian ini dapat diperoleh gambaran secara umum tentang dampak dari PMK No. 74/2010 tersebut.

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This study discusses about Regulation of Finance Ministry’s (No. 74/2010) impact for entrepreneur and national tax revenue. Entrepreneurs expect that the regulation not only gives ease of administration but also profit for their cash flow. Direktorat Jenderal Pajak should control and secure the retail transaction in order that transaction could become one of source of income for national tax revenue. The research method used in this study is a qualitative. Data collection techniques performed using in-depth interview and literature study. Analysis was performed by comparing the data have been obtained with the existing theory and regulations. Comparisons are made referring to the theme of this research. The weakness of this thesis research is still a lack of data available to be used as a comparison, but from this study may provide a general description of the impact from Regulation of Finance Ministry No. 74/2010."

"Pemerintah ingin melakukan perubahan Kontrak Bagi Hasil skema Cost Recovery menjadi skema Gross Split, khususnya pada sektor hulu minyak dan gas bumi. Penggunaan skema Cost Recovery dianggap merugikan keuangan negara karena biaya operasi akan digantikan oleh pemerintah. Skema Cost Recovery masih dianggap menguntungkan bagi kontraktor, membuat kontraktor akan tetap menggunakan skema Cost Recovery selama masih dapat diterapkan dalam Kontrak Bagi Hasil. Terbitnya Peraturan Menteri Keuangan Nomor 122/PMK.03/2019 yang berisikan mengenai fasilitas-fasilitas atau insentif pajak untuk penggunaan skema Cost Recovery dalam Kontrak Kerja Sama, membuat banyak pihak mempertanyakan mengenai transisi yang ingin dilakukan oleh pemerintah. Dalam penulisan skripsi ini, penulis menggunakan metode penelitian yuridis normatif dengan meneliti bahan pustaka, data sekunder, peraturan perundang-undangan, atau penelitian dengan pendekatan kualitatif. Dari penelitian yang telah dilakukan, dapat ditarik kesimpulan dengan terbitnya Peraturan Menteri Keuangan Nomor 122/PMK.03/2019 bertujuan untuk memberikan kepastian hukum dari Peraturan Pemerintah Nomor 27 Tahun 2017 yang mengatur tentang skema Cost Recovery dan pemerintah tidak mempunyai tujuan untuk menghambat terjadinya transisi skema Cost Recovery menjadi skema Gross Split dalam Kontrak Bagi Hasil yang dilakukan oleh kontraktor dengan SKK Migas pada sektor hulu minyak dan gas bumi.

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The government plans to change the Cost Recovery scheme on Production Sharing Contract into a Gross Split scheme, particularly in the oil and gas upstream sector. The use of the Cost Recovery scheme is considered to be detrimental to state finances because operating costs will be replaced by the government. Cost Recovery scheme is still considered beneficial for the contractor, making the contractor continue to use the Cost Recovery scheme as long as it can be implemented in the Production Sharing Contract. The issuance of Regulation of the Minister of Finance Number 122/PMK.03/2019 which contains tax facilities or incentives for the use of the Cost Recovery scheme in Production Sharing Contract has made many parties question the transition the government wants to make. In writing this thesis, the author uses a normative juridical research method by examining library materials, secondary data, legislation, or research with a qualitative approach. From the research that has been done, it can be concluded that the issuance of the Minister of Finance Regulation Number 122/PMK.03/2019 aims to provide legal certainty from Government Regulation Number 27/2017 which regulates the Cost Recovery scheme and the government does not have an objective to inhibit the transition of the Cost Recovery scheme to Gross Split scheme in the Produciton Sharing Contract carried out by the contractor with SKK Migas in the oil and gas upstream sector."

"Peraturan Menteri Keuangan nomor:149/PMK.03/2011 dalam pelaksanaan Sensus Pajak Nasional pada Kantor Wilayah DJP Jakarta Pusat beserta instansi vertikalnya dilatarbelakangi oleh jumlah Nomor Pokok Wajib Pajak (NPWP) yang terdaftar pada Direktorat Jenderal Pajak (DJP) masih dianggap kurang banyak bila dibandingkan dengan jumlah penduduk di Indonesia. Menyadari masih sedikitnya jumlah masyarakat yang mempunyai NPWP dan kurangnya kesadaran untuk menyampaikan SPT dengan benar, maka DJP melaksanakan suatu kegiatan yang dinamakan Sensus Pajak Nasional (SPN). Penelitian ini bertujuan untuk mengetahui bahwa landasan hukum yang digunakan sebagai dasar pelaksanaan SPN sudah memadai, mengetahui penerapan, mengetahui kendala yang dihadapi, dan merekomendasikan cara untuk mengatasi kendala tersebut, mengetahui hasil dari SPN terhadap pertumbuhan NPWP pada Kantor Wilayah DJP Jakarta Pusat, serta mengetahui hasil dari SPN terhadap penerimaan pajak pada Kantor Wilayah DJP Jakarta Pusat. Dari penelitian ini dapat diketahui bahwa landasan hukum yang digunakan kurang memadai, masih perlunya penyempurnaan pada program SPN, dan program SPN dapat mempengaruhi tingkat petumbuhan NPWP serta kenaikan penerimaan pajak, namun diperlukan tolok ukur dalam menentukan keberhasilan dalam program ini.

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The implementation of Regulation of the Minister of Finance number: 149/PMK.03/2011 in Central Jakarta Regional Office and its agencies is motivated by the amount of Taxpayer Identification Number (NPWP) that is registered with the Directorate General of Taxation (DJP) is still considered to be much less when compared to population in Indonesia. Aware of the small number of people who still have a NPWP and a lack of awareness for SPT correctly, then the DJP perform an activity called National Tax Census (SPN). This study aims to find out that the legal basis is used as the basis for the implementation of SPN is adequate, determine the application, knowing the obstacles encountered, and recommend ways to overcome these obstacles, knowing the results of the SPN to the growth of NPWP on DJP Regional Office in Central Jakarta, as well as knowing the results tax revenue from the SPN. From this study it can be seen that the legal basis used inadequate, still need for improvement in the program SPN, and SPN program can affect the level of NPWP growth and increase tax revenue, but the benchmarks required in determining the success of this program."

"Permendag RI No. 7 Tahun 2013 pada dasarnya mengatur mengenai pembatasan jumlah gerai waralaba untuk jenis usaha jasa makanan dan minuman. Tujuannya adalah untuk pemerataan ekonomi dengan mengembangkan usaha kecil dan menengah melalui pengembangan kemitraan dalam waralaba dengan pola penyertaan modal. Pada prakteknya, mayoritas pemberi waralaba merek asing terkenal hanya akan mempercayakan pemasaran merek dagangnya kepada satu penerima waralaba di Indonesia. Hal ini dinilai oleh pemerintah sebagai pemicu terjadinya kesenjangan sosial, ditakutkan pemilik waralaba ini akan semakin merajai dan menjajah perekonomian negara dengan memonopoli sistem perdagangan dalam negeri. Maka untuk mengantisipasi hal tersebut, dikeluarkanlah Permendag RI No. 7 Tahun 2013. Namun yang menjadi permasalahan adalah bagaimanakah implementasi dari regulasi ini dalam kegiatan bisnis waralaba secara nyata? Dapatkah regulasi ini menjadi suatu solusi yang komperhensif untuk mengembangkan usaha kecil dan mengengah sehingga terwujud pemerataan ekonomi? Bagaimana mengenai perlindungan hukum terhadap pemilik waralaba? Mengingat kegiatan perkembangan waralaba di Indonesia yang semakin pesat, dan semakin banyaknya waralaba merek asing yang masuk ke Indonesia, maka Pemerintah Indonesia selaku regulator perlu memberikan perhatian khusus terutama dari segi hukum yang mengatur waralaba di Indonesia. Penelitian ini akan memberikan tinjauan hukum atas usaha waralaba merek asing terkenal di Indonesia, terkait dengan keberlakuan Permendag RI No. 7 Tahun 2013. Jenis penelitian yang digunakan adalah penelitian kepustakaan yang bersifat normatif yuridis. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriptif analisis yang bersifat kualitatif.

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This regulation, basically set on limiting the number of franchise outlets in foods and beverages franchise. The purpose is for economic equality by developing small and medium enterprises through the development of partnerships in franchise with the pattern of equity participation. In practice, most of famous foreign trademark franchisor will only entrust the marketing of its trademark to one franchisee in Indonesia. This is seen by the government as a trigger of social inequality, franchisor will increasingly dominate and colonize the country's economy to monopolize trade in the domestic system. In order to anticipate this situation, the government issued the Indonesian Trade Minister Regulation Number : 07/MDAG/ PER/2/2013. However, the problem is about the implementation of these regulation in the franchising activities in real. Can this regulation be a comperhensive solution to develop small and medium enterprisess in order to realizing economic equality? How about the legal protection of the franchisor? Since franchises in Indonesia are growing rapidly, and the increasing number of foreign trademark franchises in Indonesia, the Indonesian government as regulator needs to give special attention, especially in terms of the law governing franchise in Indonesia. This study will provide an overview of business law for famous foreign trademark franchise in Indonesia, associated with Indonesian Trade Minister Regulation Number : 07/M-DAG/PER/2/2013. This type of research is normative juridical literature. Data analysis methods used in this research is descriptive qualitative analysis. "

"ABSTRAKPerkembangan teknologi khususnya internet telah membawa banyak perubahan dalamvcara bertrnsaksi dalam perdagangan, melalui internet peserta lelang yang sedianya harus datang ke kantor lelang, saat ini dapat mengikuti kegiatan lelang tanpa datang terlebih dahulu ke kantor lelang, Kementerian Keuangan Republik Indonesia telah membangun AplikasiLelang Email (ALE) untuk mendukung perkembangan dari kegiatan lelang, Kementerian Keuangan juga telah menetapkan peraturan kementerian keuangan yang memperbolehkan lelang online untuk objek hak tanggungan, Padahal sebelumnya telah ditetapkan larangan terhadap pelaksanaan lelang atas objek Hak Tanggungan (eksekusi) melalui internet, bagaimanakah keabsahan serta perlindungan hukum bagi pemenang lelang, MetodePenelitian yang digunakan dalam penulisan ini adalah yuridis normatif dengan menggunakan data sekunder. Penelitian ini menyimpulkan pelaksanaan lelang atas objek hak tanggungan melalui ALE adalah sah, karena tidak terdapat larangan dalam Undang-Undang Nomor 4 Tahun 1996 tentang Hak Tanggungan, telah memenuhi kriteria dalam Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik dan juga telah terdapataturan baru yakni Peraturan Menteri Keuangan (PMK) No. 27/PMK.06/2016 tentang petunjuk pelaksanaan lelang yang menentukan bahwa lelang eksekusi termasuk lelang atas objek hak tanggungan dapat dilaksanakan melalui lelang online, selain itu tidak terdapat perbedan yang signifikan antara lelang online dengan lelang konvensional oleh karenanya hak dari pemenang lelang pada dasarnya secara hukum tetap terlindungi

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ABSTRACTThe development of technology, particularly the internet, has brought many changes in commerce. Through the internet, bidders which originally have to come to the auction house, now can remotely participate in the auction. In Indonesia, The Ministry of Finance has built an e-mailauction application(ALE) to support the development of auctions. The Ministry of Finance also enacted ministerial regulation that allowsthe online auctions of mortgage objects. Previously,however, the government had set a ban on the online auction of Mortgage objects (execution auction). Therefore, the problem examined in this theses is the legal validity and the legal protection for the auction winners.The research method used in this paper is a normative study using secondary data.The writer concluded that the online auction of mortgage objects through ALE is legitimate because there is no restriction in the Act No. 4 of 1996 on Mortgage and it is comply with the Act No. 11 of 2008 on Information and ECommerce. Furthermore,the newMinister of Finance Regulation, namelyPMK 27 of 2016,determines that execution auction, including mortgage auction, can be carried out through online auction.Thewriter also found that there is no significant differencebetween online auction and conventional auction. Therefore, the auction purchaser is legally protected"

"Perkembangan teknologi khususnya internet telah membawa banyak perubahan dalam cara bertransaksi dalam perdagangan, melalui internet peserta lelang yang sedianya harus datang ke kantor lelang, saat ini dapat mengikuti kegiatan lelang tanpa datang terlebih dahulu ke kantor lelang, Kementerian Keuangan Republik Indonesia telah membangun Aplikasi Lelang Email (ALE) untuk mendukung perkembangan dari kegiatan lelang, Kementerian Keuangan juga telah menetapkan peraturan kementerian keuangan yang memperbolehkan lelang online untuk objek hak tanggungan, Padahal sebelumnya telah ditetapkan larangan terhadap pelaksanaan lelang atas objek Hak Tanggungan (eksekusi) melalui internet, bagaimanakah keabsahan serta perlindungan hukum bagi pemenang lelang, Metode Penelitian yang digunakan dalam penulisan ini adalah yuridis normatif dengan menggunakan data sekunder. Penelitian ini menyimpulkan pelaksanaan lelang atas objek hak tanggungan melalui ALE adalah sah, karena tidak terdapat larangan dalam Undang-Undang Nomor 4 Tahun 1996 tentang Hak Tanggungan, telah memenuhi kriteria dalam Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik dan juga telah terdapat aturan baru yakni Peraturan Menteri Keuangan (PMK) No. 27/PMK.06/2016 tentang petunjuk pelaksanaan lelang yang menentukan bahwa lelang eksekusi termasuk lelang atas objek hak tanggungan dapat dilaksanakan melalui lelang online, selain itu tidak terdapat perbedan yang signifikan antara lelang online dengan lelang konvensional oleh karenanya hak dari pemenang lelang pada dasarnya secara hukum tetap terlindungi.

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The development of technology, particularly the internet, has brought many changes in commerce. Through the internet, bidders which originally have to come to the auction house, now can remotely participate in the auction. In Indonesia, The Ministry of Finance has built an e-mailauction application(ALE) to support the development of auctions. The Ministry of Finance also enacted ministerial regulation that allowsthe online auctions of mortgage objects. Previously,however, the government had set a ban on the online auction of Mortgage objects (execution auction). Therefore, the problem examined in this theses is the legal validity and the legal protection for the auction winners.The research method used in this paper is a normative study using secondary data.The writer concluded that the online auction of mortgage objects through ALE is legitimate because there is no restriction in the Act No. 4 of 1996 on Mortgage and it is comply with the Act No. 11 of 2008 on Information and E-Commerce. Furthermore,the newMinister of Finance Regulation, namelyPMK 27 of 2016,determines that execution auction, including mortgage auction, can be carried out through online auction.Thewriter also found that there is no significant differencebetween online auction and conventional auction. Therefore, the auction purchaser is legally protected."

"Tesis ini membahas mengenai sifat norma hukum dari Peraturan Menteri Keuangan Nomor 42/PMK.010/2006 tentang Pengenaan Bea Masuk Anti-Dumping Terhadap Impor Tepung Gandum (HS.1101.00.10.00) Dari Uni Emirat Arab sehingga dapat digugat di Pengadilan Tata Usaha Negara oleh badan hukum perdata asing yang merasa kepentingannya terhadap ekspor tepung terigu gandum ke Indonesia terganggu akibat adanya peraturan tersebut dengan alasan peraturan tersebut merupakan Keputusan Tata Usaha Negara yang berupa Penetapan (beschikking) dan bukan Peraturan (regeling). Untuk mencapai tujuan tersebut, Penulis melakukan penelitian yang bersifat deskriptif analisis. Tesis ini akhirnya menyimpulkan bahwa Penetapan Bea Masuk Anti-Dumping yang dikeluarkan oleh Menteri Keuangan hendaknya harus terlebih dahulu diuji apakah Penetapan Bea Masuk Anti-Dumping tersebut sudah sesuai dengan sifat norma hukumnya atau tidak.

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This thesis is discussing about the nature of legal norms from Finance Minister Regulation No.42/PMK.010/2006 About Imposition of Anti-Dumping Duty On Imports of Wheat Flours (HS.1101.00.10.00) From United Arab Emirates until it could be sued in Jakarta Administrative Court by foreign private legal entities who felt their interest on exports of wheat flours into Indonesia were disrupted caused by this regulation with reason this regulation was Administrative Decree in the form of Determination (beschikking) and not was Regulation (regeling). In achieving these objectives, descriptive analysis methods are used. Finally, this thesis has conclusion that the Determination of Anti-Dumping Duty by Finance Minister should be tested first whether this Determination of Anti-Dumping Duty is completely accordance with it legal norms or not."

"[ABSTRAKSelama ini para importir hanya melaporkan kewajiban pajak seharga cetakkopi film sebagai Nilai Pabean. Pada saat DBC melakukan audit terhadapbeberapa perusahaan importir film, ditemukan bahwa importir tersebut memilikiutang pajak terhadap royalti atas pembayaran ke luar negeri kepada produsen filmdi luar negeri. Utang pajak tersebut timbul karena terdapat perbedaan persepsimengenai pengenaan pajak terhadap royalti yang dibayarkan oleh importir filmkepada produsen film di luar negeri. Permasalahan yang dibahas dalam tesis iniadalah apa yang menjadi latar belakang dibuatnya Peraturan Menteri KeuanganNomor 102/PMK.011/2011 mengenai pajak film cerita impor dan bagaimanapengenaan pajak pertambahan nilai film cerita impor sebelum dan sesudahberlakunya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011. Penelitianini menggunakan metode penelitian normatif dengan sifat penelitian deskriptifanalitis, data yang digunakan adalah data sekunder terdiri dari bahan primer,bahan sekunder dan bahan tertier. Pengumpulan data dilakukan dengan studikepustakaan dan wawancara, analisis data secara kualitatif. Latar belakangdikeluarkannya Peraturan Menteri Keuangan Nomor 102/PMK.011/2011disebabkan adanya perbedaan persepsi mengenai pengenaan pajak terhadaproyalti yang dibayarkan oleh para importir film kepada produsen film di luarnegeri. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 75/PMK.03/2010, yaitu penggunaan nilai lain sebagai dasarpengenaan pajak untuk penyerahan film cerita adalah dari perkiraan hasil rata-rataper judul film. Pengenaan pajak pertambahan nilai berdasarkan Peraturan MenteriKeuangan Nomor 102/PMK.011/2011 adalah berdasarkan nilai lain sebagai dasarpengenaan pajak yaitu sebesar Rp12.000.000 per copy Film Cerita Impor baikatas impor Film Cerita maupun Atas penyerahan Film Cerita Impor oleh Importirkepada Pengusaha Bioskop.

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ABSTRACTDuring this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema, During this time the importer only report tax obligations for print copies ofthe film as the value of the customs. At the time of DBC audit against some movieimporter company, found that the importers have tax debts against royalties overpayments abroad to foreign film producers. The tax debt arises because there is adifference of perception about the imposition of taxes against the royalties paid by theimporter of the film to the producers of the film abroad. The problems discussed inthis thesis is what becomes the background of establishing the regulation of theMinister of finance Number 102/FMD. 011/2011 tax story film import and how theimposition of value added tax of imported films before and after the enactment of theregulation of the Minister of finance Number 102/FMD. 011/2011. This research usesresearch methods with normative descriptive research analytical properties, the dataused are secondary data composed of primary materials, secondary materials andmaterials tertier. Data collection is done with the study of librarianship andinterviews, qualitative data analysis. Background the issue of regulation of theMinister of finance Number 102/FMD. 011/2011 due to a difference of perceptionabout the imposition of taxes against the royalties paid by the importer of the film tothe producers of the film abroad. The imposition of value added tax based on theregulation of the Minister of finance Number 75/FMD. 03/2010, namely the use ofother values as the basis for the imposition of the tax for the delivery of the film'sstory is the estimated average yield per movie title. The imposition of value added taxbased on the regulation of the Minister of finance Number 102/FMD. 011/2011 wasbased on other values as the basis for the imposition of taxes that is amounting to Rp12,000,000 per copy Import feature Film good Movie imports Top Stories as well asOver the submission of Films Imported by the importer to entrepreneurs of cinema]"

"Tesis ini membahas mengenai pelaksanaan lelang Hak Tanggungan pada KantorPelayanan Kekayaan Negara dan Lelang Jakarta III sesuai dengan Pasal 6 jo.Pasal 11 ayat (2) huruf e Undang-Undang Hak Tanggungan dan Peraturan Menteri Keuangan (PMK) Nomor 93/PMK.06/2010 tentang petunjuk pelaksanaan lelang . Dalam prakteknya mengalami kendala-kendala, yakni timbulnya gugatan dari pihak debitor akibat kurang maksimalnya pelaksanaan lelang Pasal 6 jo. Pasal 11 ayat (2) huruf e oleh kreditor terhadap barang jaminan debitor disamping masih ada yang kurang peminatnya sehingga menyebabkan tidak laku. Metode penelitian yang digunakan adalah yuridis normatif yaitu menitikberatkan pada peraturan yang berlaku menggunakan Undang-Undang Hak Tanggungan dan Peraturan Menteri Keuangan Nomor 93/PMK.06/2010 tentang Petunjuk Pelaksanaan Lelang, referensi dan literatur-literatur terkait. Dari hasil penelitian ini, dalam menyelesaikan hambatan tersebut Kantor Lelang berpedoman pada Pasal 24, PMK nomor 93 tahun 2010 karena bertanggung jawab pada pelaksanaan lelang bukan pada perjanjian sebelum objek jaminan Hak Tanggungan tersebut dilelang karena itu lelang tidak dapat dibatalkan kecuali atas permintaan dari pemohon lelang, mengenai harga limit, Kantor Lelang tidak mempunyai andil dalam menentukan harga limit objek Hak Tanggungan yang akan dilelang karena hal tersebut adalah merupakan kewenangan dari pihak kreditor. Apabila barang tersebut tidak laku akan dilakukan lelang ulang sampai barang tersebut laku dengan menurunkan harga limitnya.

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This thesis discusses the implementation of the Mortgage auctions on State Assets and Auction Kantor Pelayanan Jakarta III jo.Pasal accordance with Article 11, paragraph 6 (2) e of the Act and the Mortgage Finance Minister Regulation (PMK) Number 93/PMK.06/2010 on the instructions of the auction. In practice experiencing constraints, namely the emergence of a lawsuit from the debtors due to lack of maximum auction jo Article 6. Article 11 paragraph (2) letter e by creditors against debtors collateral in addition there is less demand, causing not sell. The method used in this study is focused on the normative juridical regulations use the Mortgage Law and the Regulation of the Minister of Finance No. 93/PMK.06/2010 on Implementation Guidelines Auction, references and related literature.

From these results, in resolving these obstacles Auction Office based on the Article 24, PMK 93 numbers in 2010 as responsible for the execution of the treaty prior to auction not object Mortgage collateral is auctioned auctions because it can not be canceled unless the auction at the request of the applicant, the limit price, Auction Office does not have a say in determining the price limit Mortgage objects to be auctioned because it is the authority of the creditors. If the goods are not sold auction will be held over until the goods are sold at a lower price limit."

"The consequence of the implementation of the Law Number 22 Year 1999 on the Local Government is to apply the fiscal decentralization in giving an adequate fund for the autonomous local government in order to finance its authority. One of evidences of the implementation of the fiscal decentralization is the birth of the Law Number 34 Year 2000, which is the modification of the Law Number 18 Year 1997, on Local Taxes and Tariffs, furthermore, to support this Law, Government Regulation Number 65 Year 2001 on Local Tax was also launched. In addition to the authority that is written in the Law Number 34, This Government Regulation Number 65 year 2001 authorizes local government to tax.

In applying the Law and Government Regulation on Local Tax and Tariff, central government has an important role to ensure that the implementation of the local's authority in taxing does not have negative effect to the local and national economic growth. Without ignoring the fairness aspect and local community burden, this somehow" overlapping taxing between Central and Local Government should be done through Controlling. The Central control on the Local Regulation on local tax is administrated by the State Minister and Finance Minister. This control is written in the Law Number 3412000, Government Regulation Number 6512000, Government Regulation 20/2001 on Supervising and Controlling the Local Government Arrangement, and the Presidential Decree Number 7412001 on the Local Government Arrangement Management Control.

In the implementation, the local regulation on the local tax is considered troublesome because is contradict the article 2 : 4 Law Number 34/2000 and also it disobey the Law and Regulation that orders the Local Government has to submit its Local Regulation on tax to the Home Affairs Minister and the Finance Minister in the latest of 15 (fifteen) days since it is declared. Some points that could be stressed from this problem are: Firstly, How is the role of the Home Affairs Minister and the Finance Minister in the implementation of tax decentralization that is given to the Local Government as written in article 2 : 4 Law 34/2000? Secondly, how is the control of the both ministers in the implementation of the tax decentralization in the Local Government?

Reviewing these problems, in the general the theory of Central-Local can be discussed 3 approaches as follows: local-government centered approach, service centered approach, and the mix democratic-administrative value approach. In the implementation of the fiscal decentralization, theories that be could used in the Central-Local relationship in financial aspect are partnership model and agency model. Fiscal decentralization is based on 2 perspectives, bottom-up and top-down. To review the role and control of Home Affairs Minister and Finance Minister, there are 4 central roles in the Central-Local relationship which affect the controlling, they are : promote role, preventive role, punitive role, and reformative role. The review on the controlling is also using theory that relates the base of controlling in the local autonomy, the condition that needed to avoid the control transforms to limiting Local Government autonomy, and the major bases of the controlling mechanism.

This research is using a qualitative approach explaining the social trend or social reality, stressing in the role and control of Home Affairs Minister and Finance Minister on Local Tax Regulation. The discussion is described descriptively that focused in 2 major fields. The first is the illustration of the role of the Home Affairs Minister and Finance Minister in the implementation of tax decentralization which is conducted by the local governments, and the second is the illustration of the implementation of control conducted by both Ministers.

Based on the research that has been done, there are some conclusions that can be taken. (1) The fiscal decentralization in Indonesia is using the partnership model and the bottom up which is based on local-government centered approach. (2) Troubled Local tax regulation is the negative product of the local-government centered approach. (3) Both Home Affairs and Finance Ministers are tend to imply promotive and preventive role, however, they are ignoring the proportional balance in implying punitive and reformative tole. (4) The effect of the both Ministers' role is the less effective control from both Ministers that caused conflict between both institutions in. (5) The coordination between both Ministers have not settled yet.

Refer to those conclusion, advices that can be given in this thesis are as follow: (1) The Partnership Model and the bottom-up should also balance the democratization, efficiency, and administratively economical local government. (2) the local-government centered approach has to be changed with approach that combine the democratic and administrative value. (3) Home Affairs Minister and Finance Minister should imply the balance and proportional promotive, preventive, punitive, and reformative role. (4) There is a need of a clear line separating between the Home Affairs Minister and Finance Minister's authority. (5) The need of clear control coordination should be followed by the modification of the Law 34/2000, Government Regulation 65/2001, and Government Regulation 20/2001."