PMK No. 27/PMK.06/2016 tentang Petunjuk Pelaksanaan Lelang yang baru disusun dalam rangka meningkatkan pelayanan lelang, serta mewujudkan pelaksanaan lelang yang lebih efisien, efektif, transparan, akuntabel, adil, dan menjamin kepastian hukum.
Peraturan Menteri ini menggantikan Peraturan Menteri Keuangan Nomor 93/PMK.06/2010 tentang Petunjuk Pelaksanaan Lelang sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 106/PMK.06/2013, sehingga PMK Nomor 93/PMK.06/2010 dan PMK Nomor 106/PMK.06/2013 dicabut dan dinyatakan tidak berlaku,
Salah satu perubahan ketentuan lelang yang diatur dalam Peraturan Menteri Keuangan (PMK) Nomor 27/PMK.06/2016 tentang Petunjuk Pelaksanaan Lelang adalah Penjual melampirkan laporan penilaian atau penaksiran atau dokumen ringkasan hasil penilaian atau penaksiran yang dilengkapi dengan tanggal penilaian atau penaksiran dalam kelengkapan permohonan lelang untuk jenis Lelang Eksekusi Pasal 6 UUHT, Lelang Eksekusi Fidusia dan Lelang Eksekusi Harta Pailit.
Berikut materi pokok dan perubahan Petunjuk Pelaksanaan Lelang yang diatur dalam PMK ini :
- Dalam hal Kreditor merupakan lembaga yang menerapkan prinsip syariah, jika permohonan lelang diajukan melalui mekanisme fiat eksekusi Pengadilan, maka yang berwenang adalah Pengadilan Agama (pasal 14 ayat 3);
- Kewajiban penjual untuk melakukan aanwijzing untuk lelang barang bergerak dengan nilai limit di atas Rp1 Miliar (pasal 20);
- Dispensasi tempat pelaksanaan lelang diberikan khusus untuk lelang non eksekusi wajib berupa kayu dan hasil hutan lainnya dari tangan pertama (pasal 23);
- Lelang Eksekusi Benda Sitaan Pasal 45 KUHAP dan Lelang Noneksekusi Wajib berupa barang lekas busuk/rusak/kadaluwarsa, dapat dilakukan diluar hari dan jam kerja (Pasal 24);
- Blokir pidana dari instansi penyidik atau penuntut umum membatalkan rencana pelaksanaan lelang eksekusi (pasal 30 huruf b);
- Pembatalan lelang setelah lelang dimulai hanya dapat dilakukan oleh Pejabat Lelang dalam hal keadaan memaksa/kahar dan gangguan teknis yang tidak bisa ditanggulangi pada lelang tanpa kehadiran peserta (pasal 31);
- Memperluas cakupan peserta lelang yang harus menunjukkan NPWP pada saat akan mengikuti lelang (pasal 34 ayat 2);
- Jaminan penawaran lelang dapat tidak diberlakukan untuk Lelang Kayu dan Hasil Hutan Lainnya dari tangan pertama serta Lelang Noneksekusi Sukarela barang bergerak (pasal 34 ayat 5);
- Jaminan penawaran lelang ditetapkan menjadi sebesar 20 % s/d 50 % dari Nilai Limit, sebelumnya 20 % s/d 100 % dari Nilai Limit (pasal 38);
- Penetapan nilai limit tidak menjadi tanggung jawab KPKNL atau Pejabat Lelang Kelas II (pasal 44 ayat 4);
- Batasan Nilai limit yang harus menggunakan Laporan Penilaian:
- untuk Lelang Noneksekusi Sukarela atas barang berupa tanah dan/atau bangunan adalah paling sedikit Rp1.000.000.000,00 (satu miliar rupiah), aturan sebelumnya tidak memberikan batasan (pasal 45 huruf a);
- khusus untuk Lelang Eksekusi Pasal 6 UUHT, Eksekusi Jaminan Fiducia dan Eksekusi Harta Pailit menjadi Rp1.000.000.000,00 (satu milyar rupiah), aturan sebelumnya Rp300.000.000,00 (tiga ratus juta rupiah) (pasal 45 huruf b);
- Nilai limit untuk Lelang Eksekusi Pasal 6 UUHT, Eksekusi Jaminan Fiducia dan Eksekusi Harta Pailit ditetapkan paling rendah sama dengan nilai likuidasi (pasal 49);
- Jangka waktu berlakunya laporan penilaian atau penaksiran untuk jenis Lelang Eksekusi Pasal 6 UUHT, Eksekusi Jaminan Fiducia dan Eksekusi Harta Pailit adalah 12 bulan (Pasal 50 ayat 1);
- Laporan atau resume penilaian/penaksiran menjadi lampiran dokumen persyaratan lelang untuk jenis lelang Eksekusi Pasal 6 UUHT, Eksekusi Jaminan Fiducia dan Eksekusi Harta Pailit (pasal 50 ayat 2);
- Pengumuman Lelang Noneksekusi Wajib berupa barang lekas busuk/rusak/kadaluwarsa dapat dilakukan kurang dari 5 (lima) hari tetapi tidak boleh kurang dari 1 (satu) hari sebelum pelaksanaan lelang (pasal 58 ayat (1) huruf c);
- Merubah batasan kewajiban mengumumkan di surat kabar harian bagi Lelang Noneksekusi wajib dan sukarela, dari limit Rp30.000.000,00 menjadi Rp50.000.000,00 (pasal 59 ayat 1);
- Pengumuman Lelang Noneksekusi Wajib dan Sukarela atas barang bergerak dimungkinkan tanpa menggunakan surat kabar jika lelang dilaksanakan dengan penawaran melalui internet dan diumumkan melalui media online (pasal 60);
- Menghapus sanksi blacklist tidak boleh mengikuti lelang selama 3 (tiga) bulan bagi peserta yang tidak melakukan penawaran (pasal 67 ayat 3 dihapus, dahulu pasal 60 ayat 3);
- Dalam Lelang Eksekusi untuk pembayaran hutang atas 1 (satu) debitor terhadap beberapa objek lelang, Pejabat Lelang berkewajiban untuk tidak melanjutkan penjualan objek lelang berikutnya, apabila objek lelang yang ditawarkan sebelumnya sudah memenuhi kewajiban pembayaran (pasal 69);
- Penjualan objek lelang yang terdiri dari beberapa bidang tanah atau tanah dan bangunan atau rumah susun dapat ditawarkan dalam 1 (satu) paket untuk efisiensi dan efektifitas, berdasarkan pertimbangan Penjual, dengan ketentuan dilaksanakan di wilayah kerja KPKNL atau wilayah jabatan Pejabat Lelang Kelas II yang melaksanakan lelang (pasal 70);
- Bea Lelang Batal dipungut kapanpun terhadap rencana lelang yang dibatalkan oleh Penjual. Aturan sebelumnya pemungutan dilakukan jika permohonan pembatalan dilakukan kurang dari 5 (lima) hari sebelum pelaksanaan lelang (pasal 73 ayat 1);
- Menghapus sanksi wanprestasi tidak boleh mengkuti lelang selama 6 (enam) bulan bagi peserta yang wanprestasi (pasal 81 ayat 2 dihapus, dahulu pasal 73 ayat 2);
- Perubahan pengaturan penyetoran hasil bersih lelang kepada Penjual/Kas Negara (pasal 82);
- Minuta RL yang telah ditandatangani dapat dilakukan pembetulan hanya terhadap kesalahan redaksional yang bersifat prinsipiil terkait legalitas subjek dan objek lelang, dan pembetulan dituangkan dalam Berita Acara (pasal 89 ayat (3), (4), (5) dan ayat 6);
- Dalam lelang tanpa kehadiran peserta terhapap barang tetap, pembeli harus mendandatangani Kaki Minuta Risalah Lelang paling lambat sampai batas akhir pelunasan. Apabila pembeli tidak menandatangani maka pejabat lelang membuat catatan dan menyatakan catatan tersebut sebagai tanda tangan pembeli (pasal 90 ayat 3);
- Penyelesaian minuta Risalah Lelang paling lambat 6 (enam) hari kerja setelah pelaksanaan lelang (pasal 92 ayat 1);
- Kewajiban KPKNL, Balai Lelang dan Pejabat Lelang Kelas II membuat laporan transaksi lelang kepada PPATK (pasal 97 ayat 1 huruf c).
PMK ini berlaku mulai 3 (tiga) bulan setelah diundangkan pada 22 Februari 2016.
Klik disini untuk mendownload PMK No. 27/PMK.6/2016 tentang Petunjuk Pelaksanaan Lelang
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