The Auction System in the Practice of Motorcycle Arisan Reviewed from the Minister of Finance Regulation Number 122 of 2023 Concerning Auction Implementation Guidelines

Auction in motorcycle arisan are organized by a business entity without interference from the government with the aim of selling goods, namely motorcycles. Motorcycle arisan adopts an auction system to be used as the determination of the winner of the arisan. This study aims to determine the implementation of auction in motorcycle arisan in terms of the regulation of the minister of finance regarding auction implementation guidelines. The auction conducted in motorcycle arisan is actually used for business purposes for the organizer of the arisan, which auction team was formed independently by the organizer of the arisan without Auction Officials. In the implementation of motorcycle arisan, if it seen from the goal is to sale motorcycles with an auction system, so it is included in the category of voluntary auctions, where the implementation stage is regulated in the ministerial regulation. Business entities as organizer of motorcycle arisan with an auction system need to pay attention to auction activities so that their implementation is adjusted to that has been regulated in laws and regulations.