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Abstrak :
At present state revenues from taxation form the backbone of state budgets and in fact in terms of percentage, such revenues continue to increase from year to year. For this reason, the Directorate General of Taxation has made continued efforts to reach potential taxes which are somewhat hidden. One source of these taxes which can be collected to help increase revenues is the party which or who makes a gain on auction transactions. An auction is any sale of goods to the public through oral as well as written bids and the gathering of bidders by auctioneers. Public auctions generate certain advantages over ordinary auctions. As of 1996 the Indonesian Government has deregulated the auction field whereby the private sector has been allowed to engage itself there. Until then, auctions were conducted only through state auction houses. Given the advantages and deregulation above and the fact that there has been a significant increase in the number of voluntary auctions from year to year which have been conducted through auction houses, private and public, sale by auction may be considered a promising method in the future. In general there are two types of goods which may be put on auction, movable and immovable goods. The current tax rules which apply to auctions are those concerning income taxation on the transfer of titles to land and/or buildings, or stated in other words, immovable goods, such that there have been no tax rules concerning movable goods. 1n order to determine who the highest bidders are, auction officials refer to the price limits set by goods owners. These limits are the minimum amounts demanded by the owners. in general these limits are set by the owners (a little) above benchmarks. The difference which may occur is an added economic value to owners. This research has been aimed at identifying (1) whether there is potential taxable revenue from auction transactions, (2) the amount of potential tax which may be collected from the auctions of movable goods, and (3) any tax policy which may effectively be applied to auction transactions. The research employed a descriptive and analytical method. In order to help validate the method, the author used tables and statistic test (t-test) to find the difference in tax potential between immovable and movable goods. And to determine tax potential, trend analysis is used. Based upon the results of the t-test, the author concludes that the difference between the prices of movable and immovable goods is not significant. The result of trend analysis for the next five semesters on voluntary auction, from the firs semester 2004 until the second semester 2006, produce income tax potential amounted Rp58.759,15 million. Convenience is one of the tax collection principles whereby the government should take into account the convenient times for taxpayers. These times may be realized through levying tax at source. For this reason, it should auction officials who collect taxation given the fact that any payments which flow from the hands of highest bidders to goods owners should be acknowledged by these officials.

Abstrak :
ABSTRAK
Pejabat Lelang sebagai pejabat umum yang membuat akta autentik berupa Risalah Lelang, bertanggung jawab terhadap autentisitasnya. Pejabat Lelang juga bertanggung jawab terhadap legalitas formal subjek dan objek lelang, serta membantu permohonan lelang yang diajukan padanya. Lelang merupakan sistem jual beli secara terbuka yang handal, aman dan terpercaya, dan harus selalu dilakukan menurut prosedur yang berlaku. Lelang bertujuan untuk menjamin kepastian hukum dari segala bentuk pengalihan hak atas objek lelang. Namun demikian, pada pengalihan hak objek lelang pada Kasus Putusan Mahkamah Agung Nomor 481 K/TUN/2016, walaupun lelang telah dilakukan sesuai dengan prosedur yang berlaku, telah menimbulkan ketidakpastian hukum dengan pembatalan objek lelangnya oleh Peradilan Tata Usaha Negara. Hal tersebut dapat menimbulkan ketidakpercayaan mengenai keamanan dan perlindungan hukum dari mekanisme lelang, sehingga pada akhirnya dapat menghambat perkembangan lelang noneksekusi sukarela di masyarakat. Berdasarkan kasus tersebut, maka tesis ini menguraikan pengalihan hak melalui mekanisme lelang noneksekusi sukarela untuk objek lelang yang dilakukan oleh Pejabat Lelang Kelas II agar lebih menjamin perlindungan hukum bagi pembeli, dan tanggung jawab pejabat lelang kelas II terhadap objek lelang yang dibatalkan oleh Peradilan Tata Usaha Negara tersebut. Tesis ini menggunakan metode yuridis normatif dengan pendekatan kualitatif bersifat deskriptif analitis. Dalam penelitian ini ditemukan bahwa terdapat kekeliruan di Badan Pertanahan Nasional BPN yang telah menerbitkan objek lelang ketika sedang dalam sengketa di Peradilan Tata Usaha Negara. Agar dimasa mendatang tidak terjadi kasus serupa yang dapat merugikan berbagai pihak, disarankan kepada Pejabat Lelang dan Peserta/Pembeli Lelang selalu menerapkan prinsip ketelitian dan kehati-hatian yaitu dengan meneliti dan mengetahui secara terperinci mengenai keadaan dan status hukum dari objek lelang dimaksud sebelum lelang dilaksanakan. Penulis menyarankan agar dibuat sistem verifikasi, pendaftaran, dan pengalihan hak atas tanah yang terintegrasi antara BPN dan Badan Peradilan Indonesia.Kata kunci:Pejabat Lelang, Lelang Noneksekusi Sukarela, Pengalihan Hak, Perlindungan Hukum Bagi Pembeli Lelang.

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ABSTRACT
An auctioneer is a public officer who creates an authentic deed of auctions. The auctioneer is responsible for the authenticity of the auction deeds and the formal legality of the subject and the object of the auction, as well as assisting the auction request submitted. Auction is an open and reliable and safety selling and buying system, and should always be done according to the applicable procedures. The auction aims to ensure the legal certainty transfer of rights its auction object. However, on the transfer of auction object rights in the case of the Supreme Court Verdict Number 481 K TUN 2016, although the auction has been conducted in accordance with applicable procedures, it has created legal uncertainty with the cancellation of its auction object by the State Administrative Court. This case may lead to distrust of the security and legal protection of the auction mechanism, thereby ultimately impeding the development of non execution voluntary auction in the society. Based on the aforementioned case, this thesis analizes the transfer process of the auction object rights through non execution voluntary auction by Class II Auctioneer to ensure legal protection for the buyer, and the responsibility of Class II Auctioneer on the cancellation of its auction object by the State Administrative Court. This thesis research uses normative juridical method with qualitative descriptive analytical approach. The research found that there is a mistake in The Indonesian National Land Agency who issued the auction object while there is a dispute on that object in the State Administrative Court. Finally, the writer suggests that the auctioneer and the auction participants, particularly buyers, always to apply the precision and prudent principle by researching and knowing in detail the state and legal status of the auction object before the auction is held. The writer also suggests the Government to create a new integrated system between The Indonesian National Land Agency and The Indonesian Judiciary Board on the verification, registration and right transfer of the land. Keywords Auctioneer, Non execution Voluntary Auction, Transfer of Right, Legal Protection For Auction Buyer