EKSEKUSI HAK TANGGUNGAN SEBAGAI PELUNASAN PIUTANG NEGARA DARI PERBANKAN OLEH DIREKTORAT JENDERAL PIUTANG DAN LELANG NEGARA (DJPLN)

According to Commitee of State Loan Affairs (PUPN) Act, the settlement of state loan should take process of General Directorate of State Loan and Auction (DJPLN) auction, but there are certain banks tend to choose auction procedure based on Act of Burdened Rights article 6. This research aims at understanding the execution process of the burdened rights guarantee by PUPN, studying the validity if the letter of intent the parate execution between Mandiri Bank and DJPLN as the result of DJPLN law and proposal completion and the regulation implementation of the burdened rights execution and the regulation of state loan. The specification of this research is normative law in the form of descriptive analytic the material law and data were compiled through library research and field survey using data collecting tools document study and interviews. Based on the qualitative method the bank is obliged to submit the state loan to Commitee of State Loan and Auction Service/Office of State Loan and Auction Service (PUPN/KP2LN) which is further conducted through the administration or the auction. The letter of intent between Mandiri Bank and DJPLN has fulfilled the Article 1320 Code Civil Law and Article 313 of Monetary Ministry Decision number 300/ KMK.01/2002 but it is very risky as it does not fulfil the requisition on Article 26 Act of burdened Rights. At the level of state loan settlement the debitor paid the credit voluntarily or being forced to pay the credit through seizing/imprisonment of civil debt/auction, and if the respective party objected to pay, he/she could submit the objection. The creditor who feels unsatisfied trying to settle the non performing loan and the third party who objects could institute a suit. It is recommended that law makers set up the implementation of regulation based on article 26 Act of Burdened Rights and to improve the government regulation to replace law number 49, the year of 1960 on PUPN. Menurut UU PUPN penyelesaian piutang negara harus melalui pengurusan dan pelelangan DJPLN, namun ada bank yang memilih lelang berdasar Pasal 6 UUHT. Tujuan penelitian mengetahui proses eksekusi jaminan hak tanggungan oleh PUPN, mengkaji keabsahan nota kesepakatan kerjasama eksekusi parate antara Bank Mandiri dengan DJPLN, akibat hukum tugas DJPLN dan usulan penyempurnaan peraturan pelaksanaan eksekusi hak tanggungan dan peraturan pengurusan piutang negara. Spesifikasi penelitian hukum normatif adalah deskriptif analitis. Bahan hukum dan data diperoleh melalui penelitian studi pustaka dan survai lapangan dengan alat pengumpul data studi dokumen dan wawancara. Berdasar analisis kualitatif diketahui bank wajib menyerahkan piutang negara kepada PUPN/KP2LN yang kemudian dilanjutkan dengan pengurusan dan atau pelelangan. Nota Kesepakatan Kerjasama antara Bank Mandiri dengan DJPLN sudah sesuai Pasal 1320 KUH Perdata dan Pasal 313 Kepmenkeu No. 300/KMK.01/2002, namun berisiko karena tidak memenuhi ketentuan Pasal 26 UUHT. Pada tahap pengurusan piutang negara Debitor melunasi secara sukarela atau dipaksa untuk melunasi melalui cekal / paksa badan dan / atau lelang, dan bila keberatan mengajukan gugatan. Kreditor yang merasa tidak puas berusaha menyelesaikan sendiri pengurusan piutang negara dan pihak ketiga yang keberatan mengajukan perlawanan. Disarankan pada pembuat UU untuk membuat Peraturan Pelaksana berdasar Pasal 26 UUHT dan menyempurnakan UU No. 49 Prp. Tahun 1960 tentang PUPN