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"[Di dalam praktek sehari-hari, sering kita jumpai hutang piutang antara Debitor kepada Kreditor yang dijamin dengan Hak Tanggungan. Hubungan hutang piutang mensyaratkan adanya kewajiban dari Debitor untuk membayar utang beserta bunganya yang menjadi hak Kreditor. Jika Debitor wanprestasi, Kreditor mempunyai hak untuk menuntut pemenuhan piutangnya (hak eksekusi) terhadap harta kekayaanDebitur yang dipakai sebagai jaminan hutang. Dalam kaitannya dengan Hak Tanggungan tersebut, kalau terjadi wanprestasi, jalan keluarnya adalah dengan cara dilelang sesuai dengan ketentuan Pasal 6 UUHT maupun peraturan lelang. Lelang Hak Tanggungan dapat dilakukan berdasarkan Pasal 6 dan Pasal 14. Sesuai Pasal 6, permohonan lelang harus diajukan sendiri oleh bank langsung kepada Kantor Lelang,apabila Pasal 6 tidak dapat digunakan karena barangnya diguggat pihak lain maka Lelang Hak Tanggungan akan dilaksanakan melalui Pengadilan (Pasal 14), dalam hal pelaksanaan lelang Hak Tanggungan, Balai Lelang dapat berperan sesuai dengan kesepakatan dengan Kreditur. Jika lelang melalui Pengadilan, Balai Lelang dapatmembantu Pengadilan yang bertindak sebagai pemohon, disini Balai Lelang dapat berperan dengan memberikan bantuan jasa-jasa pra dan pasca lelang kepada Kreditur untuk memperlancar pelelangan. Tetapi ternyata dalam peraturannya masih kurang jelas dan masih terdapat beberapa hambatan. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan teknik pengumpulan data melalui data primerdan sekunder. Untuk menghimpun data primer dilakukan dengan penetitian lapangan dengan menggunakan wawancara. Sedangkan data sekunder diperoleh dengan mengkaji bahan hukum primer dan bahan hukum sekunder, yang kemudian dianalisis dengan menggunakan teknik analisis kualitatif dan ditafsirkan secara logis dan sistematis yang kemudian ditarik kesimpulan.;In the daily practice, we often encounter between Debtor accounts payable to creditors secured by a Mortgage. Accounts payable relationship entails the obligationof the debtor to pay the debt with interest to consumption into creditor rights. If the debtor defaults, creditors have the right to demand the fulfillment of its accounts receivable (right execution) of the assets of the Debtor is used as collateral. In relation to the Mortgage, in case of default, the solution is to be auctioned in accordance with the provisions of Article 6 UUHT and auction rules. Auction Encumbrance can do under Article 6 and Article 14. According to Article 6, the petition must be filed by the auction bank directly to the Office of the Auction, if Article 6 can not be used because the goods diguggat other party then Auctions Encumbrance will be implemented through the Court (Article 14 ), in the case of auction Encumbrance, Auctioneer may act in accordance with an agreement with creditors. If the auctionthrough the Court, Auctioneer may assist the Court that acted as the applicant, here Auctioneer may play a role by providing support services to the pre and post auction creditors to expedite the auction. But it turns out in the regulations are still unclear and there are still some obstacles. This study uses empirical juridical approach to datacollection through primary and secondary data. To collect primary data by using interview penetitian field. Secondary data was collected by reviewing the primary legal materials and secondary legal materials, which are then analyzed using qualitative analysis techniques and interpreted logically and systematically are then drawn conclusions., In the daily practice, we often encounter between Debtor accounts payable tocreditors secured by a Mortgage. Accounts payable relationship entails the obligationof the debtor to pay the debt with interest to consumption into creditor rights. If thedebtor defaults, creditors have the right to demand the fulfillment of its accountsreceivable (right execution) of the assets of the Debtor is used as collateral. In relationto the Mortgage, in case of default, the solution is to be auctioned in accordance withthe provisions of Article 6 UUHT and auction rules. Auction Encumbrance can dounder Article 6 and Article 14. According to Article 6, the petition must be filed bythe auction bank directly to the Office of the Auction, if Article 6 can not be usedbecause the goods diguggat other party then Auctions Encumbrance will beimplemented through the Court (Article 14 ), in the case of auction Encumbrance,Auctioneer may act in accordance with an agreement with creditors. If the auctionthrough the Court, Auctioneer may assist the Court that acted as the applicant, hereAuctioneer may play a role by providing support services to the pre and post auctioncreditors to expedite the auction. But it turns out in the regulations are still unclearand there are still some obstacles. This study uses empirical juridical approach to datacollection through primary and secondary data. To collect primary data by usinginterview penetitian field. Secondary data was collected by reviewing the primarylegal materials and secondary legal materials, which are then analyzed usingqualitative analysis techniques and interpreted logically and systematically are thendrawn conclusions.]"

"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."

"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."

"ABSTRAKKeluhan kantor-kantor lelang di daerah mengenai tidak meratanya pendapatan dari penjualan lelang, serta kekhawatiran akan timbulnya gugatan terhadap tempat pelaksanaan lelang lintas wilayah sehubungan dengan otentisitas risalah lelang merupakan alasan dihapuskannya dispensasi tempat lelang oleh Peraturan Menteri Keuangan Nomor 106/PMK.06/2013. Tesis ini akan menganalisis mengenai otentisitas risalah lelang yang dibuat berdasarkan dispensasi tempat lelang, dan dampak penghapusan dispensasi tempat lelang terhadap kinerja balai lelang dan notaris sebagai pejabat lelang kelas II. Metode penelitian yang digunakan adalah yuridis normatif atau penelitian hukum kepustakaan. Sedangkan hasil penelitian ialah bahwa pemberian dispensasi tempat lelang tidak mengurangi otentisitas risalah lelang dan dampak penghapusan dispensasi tempat lelang adalah penurunan kinerja balai lelang serta notaris sebagai pejabat lelang kelas II.

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ABSTRACT

Due to complaints from several state auction offices concerning the declining of state revenues derived from auctions, as well as concerns about the emergence of lawsuits against the dispensation of auction location in relation to the authenticity of the auction deed, cause the Minister of Finance of the Republic of Indonesia issued Ministerial Regulation No. 106/PMK.06/2013. This thesis analyzes two things. First, it analyzes the relation between the dispensation of the auction location and the authenticity of the auction deed. Second, it analyzes the impact of the abolition of provisions concering the dispensation of the auction location on the performance of the auction house and the notary's performance as a class II officer auctions. Methodology used in this research is juridis normative, combined with interviews to several prominent persons. The result of this research is that the provisions on the dispensation of the auction location does not reduce the authenticity of the auction deed, and that the removal of the aforementioned provisions has an adverse impact on the declining of the performance of private auction houses and notaries as the class II auctioneers."

"[Tesis ini membahas mengenai hubungan hukum antara Balai Lelang dan Pejabat Lelang Kelas II baik berdasarkan Peraturan Menteri Keuangan yang terbit Tahun 2005 yaitu Peraturan Menteri Keuangan Nomor 118/PMK.07/2005 tentang Balai Lelang dan Peraturan Menteri Keuangan Nomor 119/PMK.07/2005 tentang Pejabat Lelang Kelas II maupun berdasarkan Peraturan Menteri Keuangan yang terbit Tahun 2010 yaitu Peraturan Menteri Keuangan Nomor 176/PMK.06/2010tentang Balai lelang dan Peraturan Menteri Keuangan Nomor 175/PMK.06/2010 tentang Pejabat Lelang Kelas II. Penelitian ini adalah penelitian Yuridis Normatif, dengan metode analisis data kualitatif, serta tipologi penelitian eksplanatoris sehingga bentuk hasil penelitian adalah ekplanatoris-analitis. Permasalahan yang diangkat dalam penelitian ini adalah bahwa berdasarkan Peraturan Menteri Keuangan yang terbit Tahun 2005 maka Balai Lelang dalam menyelenggarakanJasa Pelaksanaan Lelang wajib mengadakan perikatan perdata dengan Pejabat Lelang Kelas II mengenai pelaksanaan lelang dan honorarium Pejabat Lelang Kelas II. Namun kemudian ketentuan tersebut diubah dengan dikeluarkannya Peraturan Menteri Keuangan yang terbit Tahun 2010 di mana didalamnya diatur Balai Lelang selaku pemohon atau kuasa pemilik barang dapat mengadakan perjanjian perdata dengan Pejabat Lelang Kelas II mengenai pelaksanaan lelang dan imbalan jasa Pejabat Lelang Kelas II. Sejak diterbitkannya Peraturan MenteriKeuangan Tahun 2010 banyak keluhan yang muncul terutama dari pihak Balai Lelang dikarenakan Balai Lelang tentunya merasa lahan pekerjaannya jadi mengecil jika dibandingkan dengan ketentuan sebelumnya. Hasil penelitian kemudian menyimpulkan belum adanya harmonisasi yang baik antara Balai Lelang dengan Pejabat Lelang Kelas II. Tesis ini juga membahas hubungan hukum yang tepat yang dapat mengharmonisasikan hubungan Balai Lelang dengan Pejabat Lelang Kelas II.; This thesis discusses the legal relationship between the Auction House and the Second Class Auctioneer under the Minister Of Finance Regulations, published in 2005, namely Minister of Finance Regulation No. 118/PMK.07/2005 on Auction House and Minister of Finance Regulation No. 119/PMK.07/2005 on Second Class Auctioneer and based on the Regulation of the Minister of Finance, published in 2010, namely Minister of Finance Regulations No. 176/PMK.06/2010 on Action House and the Minister of Finance Regulation No. 175/PMK.06/2010 on Second Class Auctioneer. This research is a normative juridical research, with qualitative data analysis methods, as well as the typology of explanatory research that the forms results is a analytical ekplanatory research. Issues raised in this study is that based on the Regulation of the Minister of Finance, published in 2005, the Auctioneer in organizing Implementation Services Auctions shall hold a civil engagement with Second Class Auction Officer regarding the auction and honorarium Second Class Auction Officer. But thensuch provision amended by the enactment of the Finance Minister, published in 2010, where in regulated Auctioneer as the applicant or owner of the goods can hold power civil agreement with Second Class Auction Officer regarding the auction and auction fee of Second Class Auction Officer. Since the enactment of the Finance Minister in 2010 many complaints that arise mainly from the Party of Auction House, it because they certainly find their land of work be smaller when compared to the previous provisions. Results of the research concluded that there is a lack of harmonization between the Auction House and the Second Class Auction Officer. This thesis also discusses the precise legal relationship which can harmonize relations between the Auction House and the Second Class Auction Officer., This thesis discusses the legal relationship between the Auction House andthe Second Class Auctioneer under the Minister Of Finance Regulations,published in 2005, namely Minister of Finance Regulation No. 118/PMK.07/2005on Auction House and Minister of Finance Regulation No. 119/PMK.07/2005 onSecond Class Auctioneer and based on the Regulation of the Minister of Finance,published in 2010, namely Minister of Finance Regulations No.176/PMK.06/2010 on Action House and the Minister of Finance Regulation No.175/PMK.06/2010 on Second Class Auctioneer. This research is a normativejuridical research, with qualitative data analysis methods, as well as the typologyof explanatory research that the forms results is a analytical ekplanatory research.Issues raised in this study is that based on the Regulation of the Minister ofFinance, published in 2005, the Auctioneer in organizing Implementation ServicesAuctions shall hold a civil engagement with Second Class Auction Officerregarding the auction and honorarium Second Class Auction Officer. But thensuch provision amended by the enactment of the Finance Minister, published in2010, where in regulated Auctioneer as the applicant or owner of the goods canhold power civil agreement with Second Class Auction Officer regarding theauction and auction fee of Second Class Auction Officer. Since the enactment ofthe Finance Minister in 2010 many complaints that arise mainly from the Party ofAuction House, it because they certainly find their land of work be smaller whencompared to the previous provisions. Results of the research concluded that thereis a lack of harmonization between the Auction House and the Second ClassAuction Officer. This thesis also discusses the precise legal relationship whichcan harmonize relations between the Auction House and the Second ClassAuction Officer.]"

"[ABSTRAK Lelang melalui email muncul seiring dengan perkembangan internet itu sendiri. DiIndonesia, lelang melalui email sudah dipelopori oleh pemerintah dengan situs lelangemail yang dapat diakses melalui alamat domain www.lelangdjkn.kemenkeu.go.id.Tesis ini akan menganalisis mengenailangkah dalam penggunaan Aplikasi LelangEmail (ALE) dan keabsahan dari risalah lelang email. Metode penelitian yangdigunakan adalah yuridis normatif atau penelitian hukum kepustakaan. Hasilpenelitian ialah bahwa penggunaan ALE dirasa efektif dan efisien, meskipun belumada peraturan yang mengatur mengenai lelang email, risalah lelang email yang dikeluarkan oleh KPKNL penyelenggara lelang tetap berlaku dan sah.

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ABSTRACTAuction via email appears along with the Internet itself. In Indonesia, the auction viaemail has been pioneered by the government with the auction site that can beaccessed via domain address www.lelangdjkn.kemenkeu.go.id. This thesis willanalyze about the auction procedure using the Auction Email Application (AplikasiLelang Email / ALE) and the validity of the email auction deed. The research methodwhich used in this study is a normative juridical or legal research literature.Research found that the use of ALE was effective and efficient, although theregulations governing the email auction, is still far from perfection. With regard tothe email auction deed, the writer found that the deed drawn/ issued by the stateauction office are valid and legitimate.;Auction via email appears along with the Internet itself. In Indonesia, the auction viaemail has been pioneered by the government with the auction site that can beaccessed via domain address www.lelangdjkn.kemenkeu.go.id. This thesis willanalyze about the auction procedure using the Auction Email Application (AplikasiLelang Email / ALE) and the validity of the email auction deed. The research methodwhich used in this study is a normative juridical or legal research literature.Research found that the use of ALE was effective and efficient, although theregulations governing the email auction, is still far from perfection. With regard tothe email auction deed, the writer found that the deed drawn/ issued by the stateauction office are valid and legitimate.;Auction via email appears along with the Internet itself. In Indonesia, the auction viaemail has been pioneered by the government with the auction site that can beaccessed via domain address www.lelangdjkn.kemenkeu.go.id. This thesis willanalyze about the auction procedure using the Auction Email Application (AplikasiLelang Email / ALE) and the validity of the email auction deed. The research methodwhich used in this study is a normative juridical or legal research literature.Research found that the use of ALE was effective and efficient, although theregulations governing the email auction, is still far from perfection. With regard tothe email auction deed, the writer found that the deed drawn/ issued by the stateauction office are valid and legitimate., Auction via email appears along with the Internet itself. In Indonesia, the auction viaemail has been pioneered by the government with the auction site that can beaccessed via domain address www.lelangdjkn.kemenkeu.go.id. This thesis willanalyze about the auction procedure using the Auction Email Application (AplikasiLelang Email / ALE) and the validity of the email auction deed. The research methodwhich used in this study is a normative juridical or legal research literature.Research found that the use of ALE was effective and efficient, although theregulations governing the email auction, is still far from perfection. With regard tothe email auction deed, the writer found that the deed drawn/ issued by the stateauction office are valid and legitimate.]"

"Tesis ini membahas tentang perlindungan hukum terhadap pemenang lelang lelang Hak Tanggungan apabila benda lelang yang dijual dengan lelang berbeda dengan yang ada pada pengumuman lelang (Studi Kasus Putusan Pengadilan Negeri Manado Nomor: 123/Pdt.G/2018/PN.Mnd) Sehubungan dengan topik ini, penulis menganalisis perlindungan hukum dari pemenang lelang dan tanggung jawab Pejabat Lelang dan Kreditor sebagai Penjual lelang. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan analisis data kualitatif. Penulis menyimpulkan bahwa perbedaan antara objek lelang dalam kenyataan dan dalam iklan dapat mengakibatkan pembatalan lelang. Perlindungan hukum bagi Pemenang Lelang dalam kasus ini adalah pengadilan Menghukum penjual untuk membayar semua kerusakan material dan imaterial yang diderita oleh pemenang lelang. Petugas Lelang berdasarkan Pasal 11 PMK-94 dalam melakukan wewenang mereka juga memiliki tanggung jawab atas pelaksanaan lelang yang mereka pimpin, tetapi mereka masih dapat bertanggung jawab atas kesalahan dan kelalaian selama tindakan mereka dapat dibuktikan di pengadilan. Dan penjual yang tindakannya terbukti di pengadilan sepenuhnya bertanggung jawab atas tuntutan pidana dan / atau tuntutan hukum perdata. Oleh karena itu, penulis menyarankan agar Pejabat Lelang dan Kreditor sebagai penjual lelang memeriksa dengan saksama data dan dokumen lelang dan lebih memperhatikan persiapan lelang.

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This thesis discusses the legal protection of the winning bidder of Mortgage Rights auction in the case that the auction object put up for sale by auction is different from that in the auction advertisement (a case study of Manado District Court's decision Number : 123/Pdt.G/2018/PN.Mnd)In relation to this topic, the writer analyses the legal protection of the winning bidder of the auction and the responsibility of the auctioneer and the creditor as the seller of the auction. The research uses a normative juridical method with a qualitative data analysis approach. The writer concludes that the difference between the auction object in reality and in the advertisement may results in the annulment of the auction. The legal protection for the Winning Bidder in this case is the court Punish the seller to pay for all material and immaterial damages suffered by the winning bidder. Auctioneer based on Article 11 of the PMK-94 in doing their authority also has responsibility for the conduct of the auctions they lead, but they can still be liable for errors and negligence as long as their actions can be proven in court. And the seller whose actions are proven in court is fully liable for criminal prosecution and/or civil lawsuits. Therefore, the writer suggests that the auctioneer and the creditor as the seller of the auction examine closely auction data and documents and give more attention to auction preparation."

"Tesis ini membahas mengenai lelang atas sitaan pajak, khususnya perlindungan hukum terhadap pemenang lelang yang tidak mendapatkan hak atas objek lelang. Sebagai upaya untuk menyelesaikan utang pajak, kantor pajak menerbitkan surat untuk melaksanakan penyitaan terhadap perusahaan, yang kemudian dilanjutkan dengan melelang property dari anggota dewan pengawas perusahaan. Akan tetapi hakim membatalkan lelang tersebut dan menyatakan lelang tidak sah dan batal demi hukum. Permasalahan yang muncul dalam kasus ini adalah mengenai kesesuaian antara peraturan perundang-undangan di bidang perpajakan dengan pertimbangan hakim dalam memeriksa kasus ini. Selain itu penulis juga menganalisis mengenai perlindungan hukum terhadap pemenang lelang yang lelangnya dibatalkan. Penelitian ini merupakan penelitian hukum yuridis normatif, yaitu penelitian yang bertujuan untuk meneliti norma-norma dan asas-asas hukum positif dalam kaitannya dengan kasus ini. Penulis menemukan bahwa pertimbangan dan putusan hakim Mahkamah Agung dalam putusannya Nomor 910 K/Pdt/2007 adalah sesuai dengan undang-undang di bidang perpajakan sementara pertimbangan dan putusan hakim Mahkamah Agung dalam putusannya Nomor 329 PK / Pdt / 2011 tidak sesuai dengan undang-undang di bidang perpajakan dan lelang. Penulis ini menyarankan agar pemerintah meningkatkan peraturan pajak, dan lelang untuk memberikan kejelasan tentang pembayar pajak perusahaan dan perlindungan hukum yang lebih baik bagi pembeli lelang yang tidak bisa memperoleh benda lelang.

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This thesis discusses a problem in relation to tax foreclosure auction, particularly the legal protection of an auction purchaser which could not obtain the property right of an auction object. As an effort to settle a tax debt, a tax office issued a foreclosure letter to a company and then followed by seizing and auctioning a property of the company?s supervisory board member as the company?s tax insurer. Although the auction of the property was held by the state auction office, the judges of the Supreme Court declared that the auction was unlawful and cancelled the auction. The theses analyzed the problem that arose from this case, particularly the conformity between the tax legislation and the consideration of judges in examining this case. In addition, the writer also analyzed the legal protection of the purchaser which could not obtain the auction object. This research is a normative juridical law research. The research aims to examine the norm and principles of the positive law in relation to this case. The writer found that the consideration and the decision of judges of the Supreme Court decision No. 910 K / Pdt / 2007 is in compliance with the legislation in the field of taxation while those of the Supreme Court decision No. 329 PK / Pdt / 2011 is not in compliance with the legislation in the field of taxation and auction. This writer suggested that the government improves the tax and auction regulations to provide more clarity on the corporate tax payers and better legal protection for auction purchasers which could not obtain the auction objects."

"Penelitian ini berkaitan dengan problematika yuridis dalam lelang, yang bertujuan untuk mengetahui apakah Pejabat Lelang berwenang untuk membeli barang bergerak yang dilelang dihadapannya. Penelitian ini adalah Penelitian Yuridis Normatif yang dilengkapi dengan penelitian lapangan. Bahan hukum yang dipergunakan dalam penelitian ini adalah bahan hukum primer dan bahan hukum sekunder. Problematika yuridis antara Vendu Reglement dan Vendu Instructie dan aturan pelaksananya yakni Peraturan Menteri Keuangan Nomor 93/PMK.06/2010 Tentang Petunjuk Pelaksanaan Lelang dan Peraturan Menteri Keuangan Nomor 174/PMK.06/2010 Tentang Pejabat Lelang Kelas I terkait dengan Pejabat Lelang untuk membeli barang bergerak dalam lelang eksekusi dan non eksekusi yang dipimpinnya dapat disimpulkan bahwa karena kedudukan Vendu Reglement dan Vendu Instructie lebih tinggi dari pada Peraturan Menteri Keuangan maka secara yuridis Pejabat Lelang berwenang untuk membeli barang bergerak dalam lelangyang dilelang di hadapannya. Tetapi dilihat dalam praktek, ternyata tidak ada Pejabat Lelang yang melakukan pembelian barang bergerak yang dilelang di hadapannya. Dengan demikian ketentuan Vendu Reglement dan Vendu Instructie tersebut kurang efektif. Pejabat Lelang cenderung mematuhi Peraturan Menteri Keuangan. Mengingat hasil penelitian tersebut. Penulis berpendapat sebaiknya yang diubah adalah Vendu Reglement dan Vendu Instructie, sebab kedua aturan tersebut merupakan peraturan zaman Hindia Belanda. Peraturan mengenai lelang terutama mengenai Pejabat Lelang sebaiknya diatur dalam Undang-Undang yang telah disesuaikan dengan situasi, kondisi dan perkembangan zaman yang terjadi di bidang lelang di Indonesia sesuai dengan kepribadian dan kebudayaan bangsa Indonesia sehingga peraturan tersebut lebih mencerminkan rasa keadilan, masyarakat sehingga diharapkan keberlakuannya pun akan lebih efektif.

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This research related to the auction juridical issues, which aims to determine whether the Auction officials are authorized to purchase the moving goods which auctioned in front of him. This research is normative juridical which equipped with field research. Legal materials used in this research are primary legal materials and secondary legal materials. juridical issues between Vendu Reglement and Vendu Instructie and rules implementing i.e., the Finance Minister Regulation Number 93/PMK.06/2010 About the auction officials to purchase moving goods in execution and non-execution auction which led by him and it can concluded that because the position of Vendu Reglement and Vendu Instructie are higher than the Finance Minister regulation, hence in juridical way, auction officials areauthorized to purchase moving goods whether in execution and non execution auction. practically, there are no auction officials who purchase moving goods which auctioned in front of him. Thus the Vendu Reglement and Vendu Instructie regulation are less effective. The Auction officials tend to adhere the finance minister. Regarding to these research result, the authors has an opinion that Vendu Reglement and Vendu Instructie should be changed, because those regulations are the regulations product of Dutch East Indies era. Regulations regarding with the Auction officials should be regulated in the Act that has been customized with the situation, conditions and time developments that occurred in the field of auctions in Indonesia in accordance with the personality and culture of Indonesian people so that regulation is more reflective of the justice in community so hopefully the enforceability will be more effective."