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All Journal 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
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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Akibat Hukum Kantor Pajak Sebagai Kreditor Pemohon Pernyataan Pailit Andani, Devi
UIR Law Review Vol. 7 No. 2 (2023): UIR Law Review
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2023.vol7(2).15687

Abstract

This study aims to determine the legal consequences of the tax office as a creditor of the applicant for bankruptcy. This research is qualitative research and normative legal research. Research data was collected using literature and document studies. The data that has been collected will be identified and arranged systematically, including 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 were relevant to related theories and written descriptively and analyzed qualitatively. The results of this study show that the Tax Office as creditor of the applicant for bankruptcy has the legal consequence that the process of bankruptcy application submitted by the Tax Office as 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. The Tax Office has a very high-ranking statutory priority/privilege. States have general statutory priority rights for unpaid taxes, interest, fines, and fees. This special position ends 2 (two) years after the tax assessment date. Even though the Tax Office is a government institution that has its authority to carry out efforts to collect and pay off taxes, based on the provisions for filing a bankruptcy declaration application or to act as another creditor in a bankruptcy declaration application, this should be implemented consistently. 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 Herowati Poesoko, Herowati KARTIKA, WIDYA Listyawan, Irfan Muhammad Fairuzabadi Muhammad Iqbal Birsyada Muhammad Ramadhan Muhoiyaroh, Nur Murjiyanto, R. Nur Jannah, Aisyiyah Faj’ri Nurhakim, Habib Akbar Puryani, Puji Sri Handayani Retna Wardani Suci, Ivida Dewi Amrih 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