[{"_1":2,"_121":-5,"_122":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","f2f801ab-cc3d-4f66-b5e0-f83435332e20","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":82,"_87":82,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Pemerintah (PP) Nomor 3 Tahun 1998 tentang Tata Cara Penyitaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa","short_title","Peraturan Pemerintah (PP) No. 3 Tahun 1998","number","3","year","1998","published_date","1998-01-07","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Tata Cara Penyitaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


1998
Peraturan Pemerintah (PP) NO. 3, LN. 1998 No. 5, TLN No. 3725, LL Setkab : 17 HLM
Peraturan Pemerintah (PP) TENTANG Tata Cara Penyitaan Dalam Rangka Penagihan Pajak Dengan Surat Paksa
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 07 Januari 1998. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Pemerintah Nomor 3 Tahun 1998 ini disusun untuk mengatur tata cara penyitaan dalam rangka penagihan pajak dengan surat paksa, sebagai pelaksanaan dari Pasal 24 Undang-undang Nomor 19 Tahun 1997. Tujuan utama dari peraturan ini adalah untuk memastikan pelunasan utang pajak yang belum dibayar oleh Penanggung Pajak melalui tindakan penyitaan barang milik Penanggung Pajak. Penyitaan dilakukan oleh Jurusita Pajak berdasarkan Surat Perintah Melaksanakan Penyitaan yang diterbitkan oleh Pejabat. Barang yang dapat disita meliputi barang bergerak dan tidak bergerak, dengan prioritas pada barang bergerak. Proses penyitaan harus disaksikan oleh minimal dua orang saksi dan diikuti dengan pembuatan Berita Acara Pelaksanaan Sita. Penanggung Pajak diwajibkan untuk membantu kelancaran pelaksanaan penyitaan dan menjaga barang yang telah disita. Jika utang pajak tidak dilunasi setelah penyitaan, barang yang disita dapat dijual melalui lelang untuk melunasi utang tersebut.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 135 Tahun 2000 tentang Tata Cara Penyitaan Dalam Rangka Penagihan Pajak dengan Surat Paksa","link","https://peraturan.bpk.go.id/Details/54015/pp-no-135-tahun-2000","d08c6a44-1d10-487b-a09b-8415f9669657","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 3 OF 1998
CONCERNING
PROCEDURES FOR SEIZURE IN THE CONTEXT OF TAX COLLECTION WITH A COMPULSORY LETTER

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n \n \n

Considering:	\n \n that as an implementation of the provisions of Article 24 of Law Number 19 of 1997 concerning Tax Collection with a Compulsory Letter, it is deemed necessary to regulate the procedures for seizure in the context of tax collection with a compulsory letter by Government Regulation; \n \n
In view of:	\n \n Article 5 paragraph (2) of the 1945 Constitution; \n Law Number 19 of 1997 concerning Tax Collection with a Compulsory Letter (State Gazette of 1997 Number 42, Supplement to State Gazette Number 3686). \n \n

DECIDES:

\n\n \n \n \n

To stipulate:

GOVERNMENT REGULATION CONCERNING PROCEDURES

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