Mengatur tata cara penagihan pajak: surat teguran, surat paksa, penyitaan, lelang, pencegahan dan penyanderaan (gijzeling), serta hak mendahulu negara atas utang pajak.
Governs tax-collection procedure: warning letters, distress warrants, seizure, auction, travel bans and civil detention (gijzeling), and the state's preferential right over tax debts.
Amended by Law No. 19 of 2000; it is the basis for active collection by tax bailiffs.
Surat Paksa adalah surat perintah membayar utang pajak dan biaya penagihan pajak.
A distress warrant (Surat Paksa) is an order to pay a tax debt and the costs of tax collection.
(1) Surat Paksa berkepala kata-kata 'DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESA', mempunyai kekuatan eksekutorial dan kedudukan hukum yang sama dengan putusan pengadilan yang telah mempunyai kekuatan hukum tetap.
(1) The distress warrant bears the heading 'IN THE NAME OF JUSTICE BASED ON BELIEF IN THE ONE ALMIGHTY GOD' and has the executory force and legal standing of a final and binding court judgment.
(1) Apabila utang pajak tidak dilunasi Penanggung Pajak dalam jangka waktu 2 (dua) kali 24 (dua puluh empat) jam setelah Surat Paksa diberitahukan, Pejabat menerbitkan Surat Perintah Melaksanakan Penyitaan.
(1) If the tax debt is not paid by the tax bearer within 2 (two) times 24 (twenty-four) hours after the distress warrant is served, the official issues a seizure order.
