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"ABSTRAKPelaksanaan lelang mewujudkan harga yang wajar karena menggunakan sistemkompetisi penawaran, dilaksanakan oleh pejabat lelang serta dibuat risalah lelangsebagai akta autentik kepada pemenang lelang. Pelaksanaan lelang eksekusi tidaklepas dari kewajiban debitur yang melakukan perkreditan melalui bank dengansebuah jaminan tanah dan bangunan yang telah diikat dengan Akta Pemberian HakTanggungan. Apabila debitur wanprestasi maka Bank selaku pemegang haktanggungan dapat memohon pelaksanaan lelang. Dalam putusan Pengadilan NegeriBandung Nomor 274/Pdt.G/2013/PN.Bdg, nilai limit atas objek lelang ditetapkanberdasarkan sisa hutang debitur kepada bank. Permasalahan penelitian: penentuannilai limit dalam pelaksanaan lelang eksekusi hak tanggungan dan perlindungandebitur terhadap pelaksanaan lelang eksekusi dengan nilai limit yang tidak wajar.Metode penelitian menggunakan yuridis normatif yang bersifat deskriptif analitisdengan menggunakan pendekatan kualitatif. Simpulan penelitian adalah bahwapenetapan nilai limit yang ditetapkan oleh penilai atau penaksir harus dilakukandengan memperhatikan metode-metode yang juga menjadi pertimbangan olehpenilai sehingga nilai limit yang ditetapkan oleh penaksir dapatdipertanggungjawabkan. Dengan demikian, pelaksanaan lelang eksekusi haktanggungan tidak merugikan debitur. Perlindungan hukum debitur dalampelaksanaan lelang eksekusi yaitu dengan menetapkan nilai limit yang paling tinggipada lelang pertama untuk mendapatkan harga lelang yang setinggi-tingginyamengingat seluruh kewenangan dalam pelaksanaan lelang eksekusi berada padakreditur selaku penjual lelang. Selanjutnya, nilai limit dapat diturunkan secarabertahap pada lelang-lelang berikutnya apabila tidak terdapat pembeli lelang,sampai adanya pembeli lelang.

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ABSTRACTThe purpose of an Auction is to make a real price using a system of offering, thatis executed by the auction attendant and the treatise of the auction is made into anauthentic deed for the auction winner. The execution of an auction is theresponsibility of the one that makes the credit agreement via the bank with acollateral of a land and building that has been bind with the mortgage deed. If theDebitor failed in keeping the contents of the mortgage deed then the bank have therights to start an auction. In a Civil Court Judgement in Bandung Number274/Pdt.G/2013/PN.Bdg, the limit value of an auction item is based on the rest ofthe debt that the Debitor have to the bank. The problems in this research: thedetermination of the limit value in executing an auction and the protection of theDebitor against the over pricing of the limit value. The Research Method used inwriting this thesis is Juridical Normative, with Descriptive Analysis, with aqualitative approach. The conclusion of this research is that the confirmation of thelimit value that was set by the evaluator or the pricing of the item value has to bedetermined by using the methode available which becomes a consideration for theappraiser so that the item value that has been set can be held responsible by theappraiser so the execution of an auction does not cost the Debitor anything. Theprotection of the law for the debitor in executing an auction is to determine thehighest limit value on the first auction to acquire the highest price considering allthe authority in executing an auction falls on the hands of the creditor as the auctionseller. Next the limit value can be dropped step by step on the next auction if thereis no auction buyer, until there is an auction buyer."

"Lelang atau penjualan yang merupakan bentuk jual-beli memberikan beberapa manfaat berbeda dibandingkan jual-beli pada umumnya. Dalam kasus yang diteliti terdapat dua pihak yang mengklaim sebagai pemenang lelang. Hal ini terjadi karena pemenang pertama tidak hadir dan diwakili tanpa surat kuasa, oleh karenanya diajukan lelang kembali dan terpilihlah pemenang lelang kedua. Kondisi ini menimbulkan permasalahan hukum antara lain perihal kepemilikan terhadap objek lelang tersebut. Adapun permasalahan yang diangkat dalam penelitian ini adalah mengenai keabsahan pemenang lelang eksekusi dan perlindungan hukum pemenang lelang eksekusi dalam hal terdapat dua pihak yang mengklaim sebagai pemenang lelang sah. Untuk menjawab permasalahan tersebut digunakan metode penelitian doktrinal, dengan tipologi bersifat eksplanatoris. Hasil analisis dari penelitian ini bahwa pemenang lelang yang sah adalah pemenang lelang yang kedua sebab pemenang lelang pertama tidak hadir dan orang yang mewakilinya di pelelangan tidak diberi surat kuasa untuk mewakilinya sehingga syarat subjektif tidak terpenuhi berdasarkan Peraturan Menteri Keuangan Nomor 122 Tahun 2023 Tentang Petunjuk pelaksanaan lelang. Perlindungan hukum bagi pemenang lelang eksekusi dilakukan dengan menerbitkan Risalah Lelang, karena Risalah Lelang merupakan produk dari pejabat yang berwenang sesuai dengan peraturan Peraturan Menteri Keuangan Nomor 122 Tahun 2023 yang diakui secara hukum sebagai alat bukti yuridis atas pelaksanaan lelang termasuk pemenang lelang.

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Auctions or sales, which are a form of buying and selling, provide several different benefits compared to buying and selling in general. In the case studied there were two parties who claimed to be the winner of the auction. This happened because the first winner was not present and was represented without a power of attorney, therefore another auction was submitted and the winner of the second auction was selected. This condition raises legal issues, including regarding ownership of the auction object. The issues raised in this research are regarding the validity of the execution auction winner and the legal protection of the execution auction winner in the event that there are two parties who claim to be the valid auction winner. To answer this problem, doctrinal research methods are used, with an explanatory typology. The results of the analysis from this research show that the valid auction winner is the second auction winner because the first auction winner was not present and the person who represented him at the auction was not given a power of attorney to represent him so the subjective requirements were not fulfilled based on Minister of Finance Regulation Number 122 of 2023 concerning Instructions for conducting auctions. Legal protection for the winner of the execution auction is carried out by publishing the Auction Minutes, because the Auction Minutes are the product of an authorized official following the Minister of Finance Regulation Number 122 of 2023 which is legally recognized as juridical evidence of the implementation of the auction, including the auction winner."

"ABSTRAKPenelitian ini membahas tentang pembeli lelang eksekusi PUPN yang mengalami kerugian akibat objek lelang yang dibelinya fiktif, padahal objek lelang merupakan unsur pokok dari lelang. Selain itu objek lelang dalam kasus ini merupakan barang jaminan atas kredit macet dari bank pemerintah (BRI) yang pengurusan piutangnya diserahkan kepada PUPN/KPKNL, idealnya objek lelang tersebut telah dipastikan keberadaannya baik oleh pihak Bank maupun PUPN sebelum dijadikan objek lelang. Penelitian ini adalah penelitian yuridis normatif dengan preskriptif. Dari penelitian ini penulis menyimpulkan bahwa saat ini perlindungan hukum bagi pembeli lelang masih didasarkan pada putusan pengadilan secara kasus per kasus. Penulis menyarankan bagi para calon pembeli lelang untuk berhati-hati saat memeriksa keabsahan dokumen serta kondisi fisik objek lelang yang diminati, berkenaan dengan kasus ini disarankan bagi bank-bank di Indonesia dan PUPN untuk menjalankan tugas pokok dan fungsinya dengan sebaik-baiknya agar tidak terjadi kasus seperti ini di kemudian hari. Diperlukan penyempurnaan peraturan perundangan di bidang lelang khususnya mengenai perlindungan hukum bagi pembeli lelang sebagai pihak yang mempunyai itikad baik.

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ABSTRACTThis research is discussing the legal protection of a purchaser of an auction held by the State Auction Office (KPKNL) in relation to the execution of a bad debt/state claim managed by a government bank (BRI) and the Committe for StateClaims Management (PUPN). In this case, the purchaser could not find the auction object and experienced losses, despite the fact that the auction object isthe main factor in the auction sale. Besides, in this case, the auction object is a collateral of a loan from a government bank and its settlement of receivable is managed by PUPN. Ideally, BRI and PUPN should have confirmed the existence of the auction object first before putting it on auction. This research is using normative juridical with prescription method. The conclusion of this research is in this moment legal protection for buyers of auction is still based on court decisions on case per case basis. The writer suggests that buyers of auctions should thoroughly review the validity of relevant documents and ensure physical condition of auction object prior participating in an auction. It is also advised that Banks in Indonesia and PUPN to perform their duties and functions diligently in order to prevent the occurrence of similar cases in the future. In addition, regulations of auction in Indonesia also needs to be revised in particularly to provide more legal protection for auction buyers acting in good faith."

"Hak tanggungan sebagai jaminan memberikan kepastian hukum bagi kreditur apabila debitur cidera janji, namun dalam kasus ini terjadi sita jaminan yang dilekatkan oleh pihak ketiga terhadap objek hak tanggungan tersebut yang menyebabkan adanya konflik antara para pihak. Permasalahan dalam tesis ini manakah di antara sita jaminan dan hak tanggungan yang memiliki kekuatan hukum apabila adanya cidera janji oleh debitur. Penelitian ini menggunakan metode penelitian berupa yuridis normatif dengan tipologi deskriptif analitis, menggunakan alat pengumpulan data berupa studi dokumen dari berbagai literatur, dengan menggunakan tiga kasus yang saling terikat. Berdasarkan hasil penelitian bahwa Hak Tanggungan telah terdaftar terlebih dahulu dari Sita Jaminan. Dengan diletakannya Hak Tanggunan terlebih dahulu, maka Sita Jaminan yang diletakan setelahnya tidak mempunyai kekuatan hukum. Prosedur lelang telah mengikuti prosedur yang ditentukan, sehingga pembeli lelang yang beritikad baik haknya harus terlindungi.

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Mortgage rights as collateral provide legal certainty for the creditor if the debtor is in default, however in this case study, there is a collateral confiscation attached by the third party to the object of the mortgage rights which causes a conflict between parties. This thesis's problem is which between the collateral confiscation and the mortgage rights that has legal rights in the event of a breach of contract by the debtor. This research uses a normative judicial method with a descriptive-analytical typology, using data collection tools in document studies from various works of literature, using three interrelated cases. Based on the research results that the Mortgage Rights have been registered in advance from collateral confiscation. By placing the Mortgage rights first, the Collateral Confiscation which is placed afterwards has no legal right. The auction procedure has followed the prescribed procedure to protect the auction buyer in good faith."

"ABSTRAKPejabat 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 "

"Dalam kasus yang diteliti, terdapat gugatan perbuatan melawan hukum dari debitur kepada bank selaku kreditur karena melakukan eksekusi objek hak tanggungan milik debitur melalui pelelangan umum. Dasar gugatan dari debitur karena dalam Addendum Perjanjian Kredit maupun dalam Akta pembebanan Hak Tanggungan, para pihak telah sepakat memilih domisili hukum dalam penyelesaian sengketa yang timbul, yaitu di Kepaniteraan pengadilan Negeri Pacitan. Pengadilan Negeri Pacitan mengabulkan gugatan debitur dengan pertimbangan bahwa perjanjian berlaku sebagai undang-undang bagi pembuatnya Q)acta iun servanda). Putusan Pengadilan Negeri Pacitan dikuatkan oleh Pengadilan Tinggi Surabaya. Selanjutnya Mahkamah Agung membatalkan putusan Pengadilan Tinggi Surabaya dan Pengadilan Negeri Pacitan dengan pertimbangan bahwa proses lelang adalah sah karena telah sesuai dengan ketentuan Pasal 6 Undang-Undang Nomor 4 Tahun 1996, yaitu dengan parate eksekusi. Permasalahan yang diangkat yaitu bagaimana perlindungan hukum terhadap bank dalam pelaksanaan eksekusi objek hak tanggungan ketika terjadikredit macet dan bagaimana analisis pertimbangan Putusan Mahkamah Agung RI Nomor: 3 147 WPDTI2DI4 yang membatalkan Putusan pengadilan Tinggi Surabaya Nomor: 56/PDT/2014/PT.SBY jo. Pengadilan Negeri pacitan Nomor:04lPdt.G/2012/PN.Pct. Metode penelitian adalah yuridis normatif dengan pendekatan undang-undang (statute approacfr) dan pendekatan kasus (case approach). Prosedur pengumpulan bahan hukum ditakukan melalui proses identifikasi dan inventarisasi bahan hukum primer dan sekunder, yang selanjutnya bahan hukum tersebut dilakukan penyeleksian untuk mendapatkan kumpulan bahan-bahan hukum yang relevan untuk penulisan tesis ini, yaitu yang dapatmenjawab rumusan masalah. Hasil penelitian menyimpulkan bahwa perlindungan hukum terhadap bank dalam melaksanakan eksekusi objek hak tanggungan ketika terjadi kedit macet, berdasarkan UUHT, yaitu dengan penjualan melalui pelelangan umum dan penjualan di bawah tangan. Pertimbangan putusan Nomor 3147 WPDI/2014 sudah tepat karena membenarkan parate eksekusi yang dilakukan pihak bank karena telah sesuai dengan ketentuan Pasal 6 Undang-Undang Hak Tanggungan.

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On the studied case, theres a lawsuit on Act against the law, initiated by a debtor versus Bank as the creditor, for executing an Amenability object belongs to the debtor, through a public auction. The legal basis used by the debtor is because inside the Credit Agreement Addendum, as well as whal was written inside the Amenability Deed, each parties has agreed to choose a legal domicile should alegal dispute arise, which is at the Registrar of Pacitan Distic Court. Paciton District Court granl the debtors claim, with a consideration that the agreement applied each parlies as o constitution to those who made it (pacta sun servanda). Pacitan District Courts Ruling, was upheld by Surabaya High Court. Subsequently, Ihe Supreme Court orerturned both Surabaya High Court arul Pacitan Distric Courl verdict, with a consideration that the auction procesr; i,t legal, because it is in accordance with Section 6 of the Amenability Act, which is v)ith parate execution procedure. The issues thats being raised in this study would be how is the bank legal protection in implementing the execution of the amenability righls object when a bad credit occuted, and how is the analysis of the legal considerations in the Supreme Court Ruling Number 3147 K/PDT/211q that overturned Surabaya l{igh Court Ruling Number 56/PDT/2014/PT.SBY jo. Pacitan District Courr Ruling Number 04/Pdt.G/2012/PN.Pct. The study would use juridical nonnative research method, wilh d statute approach, and case approach. The legal materials collecting procedures is using an identification process also a primary and secondary legal materials inventory, which then will be selected to get the relevant legal materials for this thesis, which means, that could answer the issues- The results of the stu, concluded that the bank legal protections in implementing the execution of amenability rights object when a bad credil occurred, based on Amenability Acl, that is by selling through a public auction, and under-sales. The legal considerations in the Supreme Court Ruling Number 3147 K/PDT/2014 are appropriate because it justify the parate executiors procedure that has being done by the bank, because it is in accordance with Section 6 of the Amenahility Act."

"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 perlindungan hukum terhadap pembeli beritikad baik, khususnya pembeli dari pemenang lelang dalam suatu putusan re-eksekusi sebagai pembeli beritikad baik. Penelitian ini menggunakan metode penelitian kepustakaan dengan data sekunder sebagai sumber datanya. Permasalahan pokok adalah bagaimana perlindungan hukum yang dapat diberikan kepada pembeli beritikad baik dalam suatu putusan re-eksekusi. Hasil penelitian menunjukkan bahwa pembeli beritikad baik memiliki posisi tersendiri sebagai pihak yang dilindungi hak-haknya oleh hukum. Kepastian hukum pembeli beritikad baik menjadi terganggu oleh karena putusan re-eksekusi dimana terjadi eksekusi ulang objek sengketa yang pernah dieksekusi sebelumnya dengan putusan yang berkekuatan hukum tetap dan telah dipindahtangankan yang kemudian dieksekusi lagi (re-eksekusi) oleh pihak yang sama terhadap objek yang sama pula dengan putusan lain yang berkekuatan hukum tetap. Perlindungan hukum pembeli beritikad baik dapat dilakukan dengan adanya kewajiban melalui proses gugatan kepada pembeli beritikad baik sebelum mengeksekusi objek, melalui perlawanan terhadap penetapan eksekusi serta melalui permohonan perlindungan hukum kepada instansi terkait. Permohonan perlindungan hukum merupakan bentuk perlindungan hukum kepada pembeli beritikad baik yang memerlukan perhatian lebih terhadap suatu putusan re-eksekusi. Hasil penelitian terhadap kasus menemukan bahwa Mahkamah Agung dalam balasannya atas permohonan perlindungan hukum dari pembeli beritikad baik melaksanakan fungsi pengawasannya dengan mengeluarkan penetapan yang pada dasarnya menganulir putusan yang telah berkekuatan hukum tetap dalam rangka memperbaiki kesalahan hakim terdahulu dan memberikan kepastian hukum kepada pembeli beritikad baik.

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The focus of this thesis is the legal protection on good faith purchaser, especially buyer from an auction winner on a re-execution verdict as a good faith purchaser. This research uses library research method with secondary data as its data resources. The primary issue is what kind of legal protection can be implied to good faith purchaser on a re-execution verdict case.

Result from the research shows that a good faith purchaser has its own position as a party that being protects by law for its rights. A good faith purchaser legal certainty can be obstructed by a re-execution verdict where an execution occurs again on the same object that has been executed before with a binding verdict and has been transferred to third party then being executed again (re-executed) by the same party on the same object with another binding verdict.

Legal protection on good faith purchaser can be done with the obligation to file a law suit first to the good faith purchaser before executing the object, the right for the good faith purchaser to file a third party resistance and also by pleading and application for legal protection to the relevant institute. Application for legal protection is a form of legal protection that needs more concern on a re-execution case.

The result of the case study shows that Supreme Court on its reply to an application for a legal protection from the good faith purchaser issued a decision that annulled a binding verdict, by carrying out its supervision function, Supreme Court fix its own judge error and provides legal certainty for a good faith purchaser."

"[ABSTRAKTesis ini membahas tentang pelaksanaan eksekusi jaminan melalui lelang yangdilaksanakan oleh PT Bank Mega Tbk Bandung sebagai penyelesaian kreditbermasalah.Tujuan dilakukannya penulisan Tesis ini adalah untuk mengetahui danmenganalisa prosedur eksekusi lelang jaminan yang dilakukan oleh PT Bank MegaTbk Bandung, juga untuk mengetahui mengenai prosedur penetapan harga limitbarang jaminan yang merupakan nilai limit untuk suatu pelelangan jaminan. Penelitianini menggunakan metode deskriptif analitis yang melukiskan fakta-fakta hukum yangada dan di hubungkan dengan hukum jaminan khususnya jaminan kebendaan dalamperjanjian kredit di perbankan. Berdasarkan hasil penelitian yang dilakukan, Penulisdapat mengetahui bahwa meskipun terdapat kendala dalam pelaksanaan prakteeksekusi Hak Tanggungan yang dilakukan oleh PT Bank Mega Tbk Bandung, namunpratek eksukusi HakTanggungan dapat berperan baik dalam menyelesaikan kreditbermasalah. Penulis juga menyimpulkan bahwa terdapat inkonsistensi pengaturandalam praktek eksekusi Hak Tanggungan dalam Undang-Undang Hak Tanggungan.Berdasarkan hasil penelitian yang dilakukan, Penulis menyarankan agar pihakpembuat undang-undang membuat peraturan pelaksanaan dari Undang-Undang HakTanggungan agar peraturan ini lebih memberikan kepastian hukum dan juga menjadiperaturan yang lebih efektif. Penulis juga melakukan penelitian mengenai prosedurpenetapan limit barang jaminan, di mana dalamkasus ini, pihak debitor mengalamikerugian akibat penetapan harganya dibawah harga pasar wajar. Penulis jugamenyimpulkan bahwa pembentukkan nilai limit dipengaruhi oleh beberapa faktoryang cukuppenting, seperti penunjukkan kantor penilai yang independen, penggunaanmedia dalam pengumuman lelang dan tatacara pelelangan. Penulis juga berkesimpulanbahwa kedudukan kreditor yang sangat kuat, sering kali menempatkan debitor dalamkedudukan yang tidakseimbang. Peranan pemerintah dalam pembuatan undangundangyang dapat melindungi keduabelah pihak, sangatlah ditunggu oleh masyarakat

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ABSTRACTThis thesis focuses and analyzes the implementation of the self-enforcement of HakTanggungan carried out by PT Bank Mega, Tbk, Bandung, as an alternative settlementof non-performing loan. The purposes of this thesis are to investigate and analyze therole of the self-enforcement of Hak Tanggungan in resolving non-performing loan. Italso focuses on obstacles encountered, and analyzis the consistency of selfenforcement arrangements in Indonesia Law of HakTanggungan . This thesis is usinganalytical descriptive study that describes the legal fact relating to security lawespecially for material in credit agreement in banking. Based on the result of researchconducted, the Author is able to know that although there are obstacles in theimplementation of the self-enforcement of Hak Tanggungan by PT Bank Mega TbkBandung, the self-enforcementof Hak Tanggungan play a significant role in solvingthe non-performing loans. The Author also concluded that there is inconsistency ofself-enforcement arrangement in Indonesian Law of Hak Tanggungan. Based on theresultof the research, the Author suggests that the government should make detailregulation to implement the law of Hak Tanggungan. This could increase the legalcertainty of the process and to the all parties that involved in the process. Anotherinteresting point in this thesis is about the reserve price collateral value, which in thiscase, the debtor suffered losses due to pricing below market price. It is also concludedthat the minimum value formation is influenced by several factors, such as theappointment of an independent valuer, the use of media in the auction advertisementand procedures for the auction. The authors also concluded that the position ofcreditors is very strong, often putting debtors in a weaker position. In this respect therole of government and law maker in making fairer and more balance regulation isneeded in order to protect both parties., This thesis focuses and analyzes the implementation of the self-enforcement of HakTanggungan carried out by PT Bank Mega, Tbk, Bandung, as an alternative settlementof non-performing loan. The purposes of this thesis are to investigate and analyze therole of the self-enforcement of Hak Tanggungan in resolving non-performing loan. Italso focuses on obstacles encountered, and analyzis the consistency of selfenforcement arrangements in Indonesia Law of HakTanggungan . This thesis is usinganalytical descriptive study that describes the legal fact relating to security lawespecially for material in credit agreement in banking. Based on the result of researchconducted, the Author is able to know that although there are obstacles in theimplementation of the self-enforcement of Hak Tanggungan by PT Bank Mega TbkBandung, the self-enforcementof Hak Tanggungan play a significant role in solvingthe non-performing loans. The Author also concluded that there is inconsistency ofself-enforcement arrangement in Indonesian Law of Hak Tanggungan. Based on theresultof the research, the Author suggests that the government should make detailregulation to implement the law of Hak Tanggungan. This could increase the legalcertainty of the process and to the all parties that involved in the process. Anotherinteresting point in this thesis is about the reserve price collateral value, which in thiscase, the debtor suffered losses due to pricing below market price. It is also concludedthat the minimum value formation is influenced by several factors, such as theappointment of an independent valuer, the use of media in the auction advertisementand procedures for the auction. The authors also concluded that the position ofcreditors is very strong, often putting debtors in a weaker position. In this respect therole of government and law maker in making fairer and more balance regulation isneeded in order to protect both parties.]"

"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."