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"Americans are losing their homes in record numbers, and the housing crisis seems unlikely to subside any time soon. Many people faced with foreclosure feel helpless and resigned to giving up their homes without even trying to save them. With the right advice, however, homeowners can take control of the situation, avoid foreclosure proceedings, and even protect their credit. Timely and indispensible, this guide will help anyone survive the housing crisis and preserve their most important investment."

"Penelitian ini menganalisis peran seksi penagihan dalam meningkatkan penerimaan pajak KPP Pratama Jakarta Tambora melalui tindakan penagihan pajak aktif berupa penyitaan harta kekayaan yang didahului dengan pemblokiran serta penyanderaan (gijzeling) wajib pajak. Tujuan penelitian ini untuk dapat mengetahui permasalahan yang dihadapi jurusita pajak dalam pelaksanaan penyitaan harta kekayaan dan pelaksanaan penyanderaan wajib pajak serta upaya yang telah dilakukan dalam mengatasi permasalahan tersebut. Penelitian ini merupakan studi kasus dengan metode penelitian kualitatif berupa studi dokumen, wawancara, dan observasi lapangan. Hasil penelitian menunjukkan bahwa terdapat kendala internal maupun eksternal serta diperlukan perbaikan secara sistem dan peraturan sehingga dapat meningkatkan kepatuhan serta efek jera kepada wajib pajak.

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The research analyzes the role of collection division in raising tax revenues at STO Jakarta Tambora through active tax collection action in the form of confiscation of property that preceded the blocking and hostage (gijzeling) taxpayer. The research objective is to identify the problems faced by tax bailiff in the implementation of confiscation and execution of hostages the taxpayer as well as efforts have been made in addressing the issue. The research is a case study with qualitative research methods such as the study of documents, interviews, and field observations. The results show that there are internal and external constraints as well as the necessary improvements and regulatory systems so as to improve compliance and the deterrent effect to taxpayers."

"ABSTRAKPajak mempunyai peranan yang sangat penting dalam suatu negara, khususnyauntuk pembiayaan pembangunan karena pajak merupakan sumber penerimaannegara. Berdasarkan hal tersebut, pemenuhan piutang pajak harus didahulukandari piutang-piutang lain, sebagaimana ditentukan dalam undang-undangperpajakan Indonesia dan Kitab Undang-Undang Hukum Perdata. Pokokpermasalahan yang akan dibahas dalam tulisan ini adalah bagaimana pembagianhasil lelang eksekusi pajak, dimana obyek lelang tersebut dibebani HakTanggungan. Penelitian tesis ini difokuskan untuk menganalisis apakah hasillelang akan dipergunakan untuk melunasi utang pajak atau akan dipergunakanuntuk melunasi utang yang dijamin dengan Hak Tanggungan. Bentuk penelitianyang dipergunakan dalam penelitian ini adalah yuridis normatif, yaitu penelitianyang difokuskan untuk mengkaji penerapan kaidah-kaidah atau norma-normadalam hukum positif, diantaranya melakukan pengkajian terhadap peraturanperundang-undangan yang berkaitan dengan perpajakan, Hak Tanggungan dan lelang serta menggunakan pendekatan kasus. Dalam penelitian, diketahui bahwa lelang yang dilaksanakan pada kasus ini adalah lelang eksekusi pajak, bukan lelang eksekusi Hak Tanggungan. Walaupun peraturan telah menentukan bahwa hasil lelang seharusnya digunakan terlebih dahulu untuk melunasi utang pajak, namun pada prakteknya hasil lelang digunakan terlebih dahulu untuk melunasi utang yang dijamin dengan Hak Tanggungan

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ABSTRACTTaxes have a very important role in a state, particularly in financing the statedevelopment, since taxes are the primary source of the state revenue. Based on this explanation, the fulfillment of tax receivables shall take precedence over other receivables, as stipulated by the Indonesian tax laws and the Indonesian Civil Code. Therefore, the problem statement to be examined in this theses is how is the distribution of auction proceeds of a tax foreclosure auction where the auction object is secured by Mortgage Right The theses focused on the analysis whether the proceeds of the auction be used to pay off the taxes or the mortgage. The research method used herein is a juridical normative method, i.e. research that is focused on reviewing the implementation of rules or norms in law, including to conduct studies on any prevailing regulation relating to taxation, Mortgage Right and auction, and by using a case approach. The research found that the auction applicable to this case was the tax foreclosure auction, not the mortgage auction.Although the regulations has determined that the auction proceeds be used to pay off the taxes first, in practice, the auction proceeds were used to pay off the debt secured by Mortgage Rights first"

"The complete guide to investing in foreclosures offers practical, proactive strategies for buying and selling foreclosed properties at a huge profit -- without taking undue risks that can quickly turn a promising real estate portfolio into a mess. The book shows readers how to find properties in all stages of foreclosure -- often before they become public knowledge -- and how to focus on real value, not just price. Investors will learn how to take advantage of little-known alternatives not thoroughly covered by most competitive books, including HUD, VA, SBA and IRS properties, Fannie Mae and Freddie Mac foreclosures, pre- and post-foreclosure opportunities, and much, much more. The Complete Guide to Investing in Foreclosures doesn't just offer the best strategies for individual foreclosures, it also presents a workable plan for developing a full-fledged investment program -- all in the reader's spare time. Packed with value assessment tools, lead generation strategies, step-by-step processes, and the all-important 7 Caveats of Investing in Foreclosures, this is a must-have resource for first-time and veteran real estate investors alike."

"Pelaksanaan Lelang Eksekusi Pasal 6 Undang-Undang Hak Tanggungan merupakan salah satu sarana penyelesaian ketika debitur melakukan wanprestasi dan tidak mampu memenuhi kewajiban pembayaran kepada kreditur. Dalam pelaksanaannya, masih ditemukan adanya permasalahan pengembalian sisa hasil lelang yang sudah seharusnya menjadi hak debitur. Tidak adanya pengaturan lebih lanjut mengenai sisa hasil lelang, menimbulkan suatu ketidakpastian hukum akan hak debitur atas sisa hasil lelang. Pihak pemerintah selaku penyelenggara lelang dalam hal ini Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL), dapat turut hadir memberikan suatu kepastian agar debitur tetap terlindungi haknya dan mendapatkan pengembalian sisa hasil lelang. Adapun permasalahan dalam penelitian ini adalah mengenai kewenangan KPKNL dalam hal pemberian hasil bersih lelang serta konsep ideal pengaturan mengenai pengembalian sisa hasil lelang pada pelaksanaan Lelang Hak Tanggungan. Penelitian ini menggunakan metode penelitian hukum doktrinal dengan tipologi penlitian bersifat preskiptif dan dianalisis dengan metode kualitatif sehingga mendapatkan hasil penelitian yang preskiptif analitis. Kewenangan KPKNL selama ini hanya terbatas pada pengembalian hasil bersih lelang kepada pihak penjual (kreditur) dan belum mencakup pengembalian sisa hasil lelang kepada pihak tereksekusi (debitur). Konsep ideal pengaturan pengembalian sisa hasil lelang ialah memberikan kewenangan tersebut kepada KPKNL agar dapat menjamin adanya kepastian hukum bagi pihak debitur untuk mendapatkan pengembalian sisa hasil lelang.

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The implementation of Foreclosure Auctions under Article 6 of the Mortgage Law is one of the mechanisms for resolving cases when debtor defaults and unable to fulfill their payment obligations to the creditor. In its implementation, issues have arisen regarding the return of the remaining auction proceeds, which should rightfully belong to the debtor. The lack of further regulation on this matter creates legal uncertainty regarding the debtor’s rights to the remaining auction proceeds. The government, as the organizer of the auction, in this case through the Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL), could play a role in providing certainty so that the debtor’s rights are protected, and they can receive the return of the remaining auction proceeds. The problem addressed in this research concerns the authority of KPKNL in distributing the net auction proceeds, as well as the ideal concept of regulating the return of remaining auction proceeds in the implementation of Forecloseure Auctions. This research uses a doctrinal legal research method, with prescriptive typology of research and qualitative analysis, leading to prescriptive-analytical research results. The authority of KPKNL has so far been limited to the distribution of net auction proceeds to the seller (creditor) and does not extend to the return of the remaining auction proceeds to the executed party (debtor). The ideal concept for regulating the return of the remaining auction proceeds is to grant this authority to KPKNL, ensuring legal certainty for the debtor to receive the remaining auction proceeds."