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BUDIMAN GINTING
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
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Journal : Journal of Law

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Penyelesaian Kredit Macet Terkait Adanya Tagihan Utang Pajak Debitur di Bank BRI Kantor Cabang Medan Thamrin Arfandi, Muhammad; Ginting, Budiman; Barus, Utary Maharany; Siahaan, Rudy Haposan
Journal of Law & Policy Review Vol 2, No 1 (2024): Journal of Law & Policy Review, June 2024
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v2i1.447

Abstract

The implementation of mortgage execution, execution (parate execution) must be based on a promise to sell under one's own power as regulated in Article 1178 paragraph (2) of the Civil Code, so that it is an implementation of an agreement and accompanied by a mortgage deed grosse which is intended "For the sake of Justice Based on the Almighty Godhead" This research is descriptive analytical in nature. The type of research used in this thesis is empirical legal research. Types and sources of data that will be used secondary and primary data. Data analysis was carried out to answer the problems studied using qualitative methods. Research using qualitative methods starts from assumptions about reality or social phenomena that are unique and complex. There is a certain regularity or pattern in it, but it is full of variations (diversity) in the facts contained in the problem being studied. Settlement of bad credit related to mortgage rights at Bank BRI Medan Thamrin Branch is preceded by steps taken by the bank to collect outstanding payments from debtors who have bad credit. The collection process is carried out through warning letters, telephone calls, or direct visits to debtors. If the debtor has not paid his obligations, the bank will then take steps to sell the assets through auction for the debtor's bad credit collateral. Regarding bills from taxpayers who are debtors of BRI Bank Medan Thamrin Branch, then if a taxpayer has an unpaid tax bill and he is a bank debtor, then the bank can withdraw funds from the taxpayer's bank account to pay the tax bill. This can be done based on a Tax Assessment Letter (SKP) issued by the tax authority which stipulates that the taxpayer must pay a certain tax bill. Settlement of debtors' bad debts at Bank BRI is related to taxpayers' tax debt claims against debtors. In an effort to provide legal certainty, the debtor's collateral object can be executed by the bank and then the sales proceeds are divided proportionally to the bank for bank credit debts and the tax office. on taxpayer debt.
Co-Authors Abd. Harris Abdul Harris Adelina Tarigan Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Andi Nova Bukit Andjelina Panggabean, Lamsumihar Anggreni Atmei Lubis Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Apri Amalia Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon Berliane, Aurelia BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Budiman, Syarioto Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Faradiba, Nona Fatimah Islamy Nasution Fauzan Zaki Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Julianti, Firginia Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lase, Intan Nurjannah Lubis, Mayang Sary Br Lumbantobing, Adianto M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Maharany Barus, Utary Mahmud Mulyadi Mahmul Siregar MAHMUL SIREGAR Marbun, Liza Dameria Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Yamin Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nindya Irma Nur Ulfah O.K. Saidin Parhorasan Tambunan Pendastaren Tarigan Popon Rabia Adawia Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution Ramadhan, M. Citra RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Robert Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saidin, O. K Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi siahaan, hasan Sidabariba, Burhan Siegfried, Irene Elfira Dewi Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst STELLA STELLA Suhaidi Suhaidi Suhaidi Suhaidi, Sukaraja, Detania Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T. Keizerina Devi Azwar T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Yefrizawati Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis