<![CDATA[Penelitian ini bertujuan untuk mengetahui proses lelang objek Hak Tanggungan oleh KPKNL Palopo dan untuk mengetahui akibat hukum jika hasil lelang tidak diterima oleh debitur. Penelitian ini dilakukan di Kantor Pelayanan Kekayaan Negara dan Lelang Palopo, Kota Palopo, Provinsi Sulawesi Selatan dan menggunakan metode tipe penelitian Normatif-Empiris. Pendekatan dilakukan dengan kepustakaan dalam kenyataan berdasarkan wawancara dengan para pihak yaitu pihak debitur dan pihak KPKNL Palopo serta dokumentasi. Hasil penelitian menunjukkan bahwa, pelaksanaan proses lelang objek hak tanggungan oleh KPKNL Palopo telah dilaksanakan sesuai dengan Peraturan Menteri Keuangan No. 27/PMK.06/2016 tentang Petunjuk Pelaksanaan Lelang. Akan tetapi pelaksanaan lelang tersebut tidak berlandaskan asas keadilan oleh karena penentuan nilai limit ditentukan oleh pihak penjual berdasarkan pasal 17 ayat (1) huruf e PMK No 27/PMK.06/2016 Selain itu, akibat hukum dari hasil lelang yang tidak diterima oleh debitur, oleh karena menurut debitur tidak sesuai perkiraannya, sehingga sisa hasil lelang tersebut dititipkan di Pengadilan Negeri Makale. Sesuai ketentuan pasal 1404 KUHPerdata yang mengatur tentang uang penitipan di Pengadilan Negeri. This study aims to determine the auction process for dependent rights objects by KPKNL Palopo and to find out the legal consequences if the auction results are not received by the debtor. This research was conducted at the Palopo State Wealth and Auction Service Office, Palopo City, South Sulawesi Province, and used a Normative-Empirical research type method. The approach is carried out with literature in reality based on interviews and documentation. The results showed that the implementation of the auction process for dependent rights objects by the Palopo KPKNL had been carried out in accordance with the Minister of Finance Regulation No. 27 / PMK.06 / 2016 concerning Instructions for Auction Implementation. However, in fulfilling the conditions for the auction process, there are some deviations where there are principles that are not accommodated by the rights of one of the parties in this case the owner of the goods or debtor because the auction process does not meet the principle of fairness. In addition, the legal consequence is that if the auction proceeds are not received by the debtor, this is because they do not attend/receive the remaining money from the auction due to objections and do not receive the auction proceeds, the remaining money from the auction can be deposited in the District Court in accordance with the provisions of article 1404 of the Civil Code which regulates deposit money in the District Court.]]>
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