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All Journal Kertha Patrika Jurnal Hukum IUS QUIA IUSTUM UIR LAW REVIEW Lex Renaissance Historis : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan Sejarah Awang Long Law Review DIVERSI : Jurnal Hukum Nurani Hukum : Jurnal Ilmu Hukum MAGISTRA Law Review Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Justiciabelen Jurnal Abdimas Kartika Wijayakusuma AS-SIYASI JOURNAL OF CONSTITUTIONAL LAW Refleksi Hukum: Jurnal Ilmu Hukum DAS SEIN: Jurnal Pengabdian Hukum dan Humaniora JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Journal of Private and Commercial Law
Devi Andani
Universitas Janabadra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Kertha Patrika

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Pembayaran Fee Kurator dalam Hal Putusan Pernyataan Pailit Dibatalkan Oleh Mahkamah Agung Devi Andani
Kertha Patrika Vol 44 No 2 (2022)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2022.v44.i02.p.07

Abstract

This study aims to determine the payment of the curator's fee in the event that the decision of the bankruptcy statement is canceled by the Supreme Court so that it can examine and find out how the payment of the curator's fee in the event that the decision of the bankruptcy statement is annulled by the Supreme Court, as well as to examine and find out the legal consequences of the curator's actions in the event that the decision of the bankruptcy statement is canceled. by the Supreme Court. This research is a type of qualitative research by following the typology of normative legal research. Research data were collected by means of literature and document studies. The data that has been collected will be identified and compiled systematically, both data obtained from primary legal materials, secondary legal materials, and tertiary legal materials. Then all the data obtained from the literature study and document study are relevant to the related theory and written descriptively and analyzed qualitatively. The results of this study show that: first, based on the Regulation of the Minister of Law and Human Rights of the Republic of Indonesia (Permenkumham) Number 18 of 2021 concerning Guidelines for Service Fees for Curators and Management in Article 3 paragraph (1) letter c, payment of the curator fee in the case of a statement decision bankruptcy is canceled by the Supreme Court either at the level of cassation or review, then the amount of service fees is charged to the applicant for the declaration of bankruptcy or the applicant and debtor, the amount of which is determined by the Panel of Judges. Second, the decision to declare bankruptcy was canceled by the Supreme Court either at the level of cassation or review, then the legal consequences that occur are in accordance with the provisions of Article 72 of the Bankruptcy Law and PKPU, namely the curator is responsible for errors or omissions in carrying out management and/or settlement tasks. cause loss to the bankruptcy estate. The legal consequence is the responsibility of the curator after the decision of the Supreme Court that annuls the bankruptcy decision, namely all legal actions that have been carried out by the curator in managing and settling the bankruptcy estate cannot be restored to their original state and are binding forever.
Kekuatan Hukum Kantor Pajak Sebagai Kreditor Pemohon Pernyataan Pailit Andani, Devi; Murjiyanto, R; Ariyani, Nita; Muhoiyaroh, Nur
Kertha Patrika Vol 46 No 1 (2024)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2024.v46.i01.p04

Abstract

This study aims to examine and determine the legal power of the tax office as a creditor of the applicant for a bankruptcy declaration, as well as the legal consequences of the legal power of the tax office as a creditor of the applicant for a bankruptcy declaration. This research is a type of qualitative research that follows the typology of normative legal research. The results of this study show that: first, tax debts have the possibility of being asked for repayment from taxpayers through the bankruptcy declaration application mechanism so that the Tax Office as a creditor in the bankruptcy declaration application has permanent legal force. Second, the Tax Office as a creditor of the applicant for a bankruptcy declaration has the legal consequence that the process of a bankruptcy application submitted by the Tax Office as a debtor is possible. So for creditors who have debts in the form of taxes, the Tax Office as debtor can submit a request for bankruptcy proceedings. Thus, tax debts have the possibility of being asked for repayment by taxpayers through the mechanism of requesting a bankruptcy declaration.
Co-Authors Adi, Angger Seta Aisya Aisya, Aisya Arif Saefudin Ariyani, Nita Ariyanti, Dwi Oktafia Fahruddin Fahruddin Faishal Taufiqurrahman Faizati , Fatma Herowati Poesoko, Herowati KARTIKA, WIDYA Listyawan, Irfan Mohd Zamre Mohd Zahir Muhammad Fairuzabadi Muhammad Iqbal Birsyada Muhammad Ramadhan Muhoiyaroh, Nur Nur Jannah, Aisyiyah Faj’ri Nurhakim, Habib Akbar Puryani, Puji R. Murjiyanto, R. Sri Handayani Retna Wardani Suci, Ivida Dewi Amrih Sudiyana Sudiyana, Sudiyana Sunarya Raharja Sutedja, Angelika Virginia Utami, Wahyu Dwi Wardhani, Sri Handayani Retna Wibowo, Bayu Ananto Wiwin Budi Pratiwi Wiwin Budi Pratiwi Yandy, Eza Tri