Abstract

The Tax Execution Auction is an auction conducted by the DGT to carry out the execution of confiscated property of a Taxpayer, the property auctioned and the proceeds become a supporting sector for state financial revenues. This study aimed to identify and analyze the implementation of the Tax Execution Auction policy. This study used the Van Meter and Van Horn theory to explore the results of the study. This study applied a descriptive qualitative method, where researchers collect data through interviews, documentation, and observation. The research location was at the service office of state property and auction Bekasi. The results of this research stated that the implementation of the Tax Execution Auction policy can be said to have not been carried out properly because there are still many obstacles. The obstacles that hinder the implementation of the policy, i.e., the absence of documents or incomplete documents from confiscated auction items and resistance from asset owners and lack of information for the public.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.