Penentuan Nilai Limit oleh Bank Kreditur Berdasarkan Penaksiran oleh Penaksir - Basri Efendi; Chadijah Rizki Lestari (Universitas Syiah Kuala, 2018)
Berdasarkan ketentuan Pasal 44 ayat (1) Peraturan Menteri Keuangan No. 27/PMK.06/2016 tentang Petunjuk Pelaksanaan Lelang (PMKN 27/2016) diketahui bahwa bank kreditur menetapkan nilai limit berdasarkan penilaian penilai atau penaksiran penaksir. Pasal 45 PMKN 27/2016 menentukan, penetapan nilai limit berdasarkan penilaian oleh penilai dilakukan apabila nilai limit objek hak tanggungan paling sedikit Rp. 1.000.000.000 (satu miliar rupiah) atau apabila bank kreditur akan ikut sebagai peserta pada lelang tersebut. Terhadap nilai limit objek hak tanggungan yang nilai limitnya berada di bawah Rp. 1.000.000.000 nilai limit akan ditetapkan bank kreditur berdasarkan penaksiran penaksir. Penaksir ini merupakan pihak yang berasal dari pihak bank kreditur, yang melakukan penaksiran berdasarkan metode yang dapat dipertanggungjawabkan oleh bank kreditur, termasuk kurator untuk benda seni dan benda atik atau kuno. Penelitian menggunakan pendekatan yuridis normative bersifat eksplanatoris, yang akan dianalisis dengan pendekatan kualitatif. Perlu dilakukan evaluasi dan deregulasi terkait penetapan nilai limit yang dilakukan berdasarkan penaksiran penaksir. Determining the Limit Value by the Seller Based on the Implementation of the Minister of Finance Based on the provisions of Article 44 Paragraph (1) of Regulation of the Minister of Finance Number 27 / PMK.06 / 2016 concerning the Auction Directive (PMKN 27/2016) it is known that the creditor bank determines the limit value based on the assessor assessment or appraisal assessment. In the subsequent provision that Article 45 of PMKN 27/2016 is known that the determination of the limit value based on the assessment by the assessor is made if the limit value of the object of mortgage right is at least Rp.1.000.000.000 (one billion rupiah) or if the creditor bank will participate as a participant in the auction. Whereas to the limit value of the mortgage object whose the limit value is below Rp.1.000.000.000 (one billion rupiah) it will be determined by the creditor bank based on the appraisal of the appraiser. This estimator is a party that comes from the bank, which conducts an assessment based on methods that can be justified by the creditor bank, including the curator for art objects and ancient objects. This research used a normative juridical approach that is explanatory, which will be analyzed with qualitative approach. It is important to evaluate and deregulate the determination of the limit value based on the assessment of the estimator.