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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Focus Journal Law Review
I Gede Yudi Arsawan
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Humanities Law, Crime, Criminology & Criminal Justice

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Reconstruction of Tax Collection in a Fair Bankruptcy Process in Indonesia Januardo Sulung P Sihombing; Ignatius Pradipa Probondaru; I Gede Yudi Arsawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.6861

Abstract

The preamble of the 1945 Constitution of the Republic of Indonesia expresses the hope for a prosperous of the Republic of Indonesia. Achieving this prosperity nation requires adequate state revenue, with taxes playing a crucial role. However, taxes are closely tied to the sustainability of a healthy economy. On the path to a prosperous nation, many businesses face bankruptcy, which often leads to delays in tax debt payments. According to bankruptcy, in refer to article 21 of the KUP Law, tax bills are prioritized over other debts. However, there remains a dual interpretationbregarding the hierarchy of creditor payments duringbthe bankruptcy process. Therefore, the state, through itsbtaxation authority, has a responsibility to ensure that taxes—a vital source of state revenue—are accounted for in bankruptcy proceedings. This ensures that the state does not lose a critical source of income needed to distribute tax benefits and maintain public welfare. This study aims to offer insights into the fairness of tax bill settlements within the bankruptcy process. The findings indicate that there is a need for equitable tax collection in bankruptcy cases in Indonesia.
History of Land Tax: Old Tax Documents as a Reference for Land Registration and the Mechanism for Recording in the Letter C Book I Gede Yudi Arsawan; Ardani, Ni Ketut
Focus Journal : Law Review Vol 5 No 1 (2025): Focus Journal Law Review Vol. 5 No. 1
Publisher : Universitas Bali Dwipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62795/fjl.v5i1.362

Abstract

This article explores the historical role of old tax documents, particularly the Letter C Book, as crucial references in land registration processes in Indonesia. The background highlights the legal challenges in proving land ownership in areas where formal certificates are absent, emphasizing the significance of Letter C as a traditional land record maintained by village authorities. Using a normative legal research method, the study analyzes regulations and historical practices governing the use and recording of Letter C documents, focusing on their reliability and legal standing amid evolving land registration laws. The research finds that while old tax documents provide strong indications of land rights, the absence of formal certification necessitates urgent registration to secure legal ownership. Furthermore, the study identifies risks of forgery due to inconsistent record-keeping and recommends procedural reforms for validating Letter C entries. Ultimately, the article concludes that integrating old tax documents into formal land registration is essential for legal certainty and land tenure security.
Co-Authors Ardani, Ni Ketut Ignatius Pradipa Probondaru Januardo Sulung P Sihombing