Article 1 number 17 of the PPSP Law
"An auction is any sale of goods in public by means of verbal and or written price quotes through an effort to collect interested or potential buyers."

Article 1 paragraph 1 Regulation of the Minister of Finance Number 93 / PMK.06 / 2010 concerning Guidelines for the Implementation of Auctions (hereinafter referred to as "PMK 93/2010")
"Auction is the sale of goods open to the public with a written and / or verbal price offer which is increasing or decreasing to reach the highest price, preceded by the Announcement of the Auction."

Number 1 letter b SE-214 / PJ. / 1999 concerning Tax Execution Auction
"Tax execution auction is an auction which is conducted to carry out the execution of confiscated property of a Taxpayer / Tax Bearer in the context of collecting tax debts that must be paid to the state at the request of the official."

Article 1 paragraph 1 "PMK 93/2010" "Announcement of Auction is notification to the public about the existence of an auction with the aim of gathering auction enthusiasts and notification to interested parties."


BASIC LAW TITLE
Article 23 paragraph (2) letter a of the KUP Law
Taxpayer or tax bearer lawsuit against:
a. enforcing a Warrant, Order to Carry Out Confiscation, or Announcement of Auction.