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All Journal Humaniora Imaji: Jurnal Seni dan Pendidikan Seni Jurnal Pendidikan Humaniora Jurnal Sekolah Dasar Journal of Educational Science and Technology Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Journal of ICSAR ISLLAC : Journal of Intensive Studies on Language, Literature, Art, and Culture Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Ghancaran: Jurnal Pendidikan Bahasa dan Sastra Indonesia LINGUA : Jurnal Bahasa, Sastra, dan Pengajarannya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Language, Literature, and Arts (JoLLA) PROSIDING SEMINAR NASIONAL DAN INTERNASIONAL HIMPUNAN SARJANA-KESUSASTRAAN INDONESIA International Journal of Pedagogical Language, Literature, and Cultural Studies Prosiding Seminar Nasional Sastra, Bahasa, dan Seni (Sesanti) Bisai: Jurnal Bahasa, Sastra dan Pengajarannya
Wahyudi Siswanto
Universitas Negeri Malang
Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Responsibility of the Board of Directors for Tax Billings of the Bankrupt Company (A Case Study of PT United Coal Indonesia's Tax Debt Claims Which Have Been Declared Bankrupt by the Commercial Court) Fadjrin Wira Perdana; Joko Setiyono; Wahyudi Siswanto; Sri Kartini; Irwan Irwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3329

Abstract

Based on the KUP Law, companies that have been declared bankrupt by the Commercial Court are still burdened with tax debt because the Commercial Court's Bankruptcy Decision only stops the company's wheels but does not stop the tax debt. On the other hand, related to tax debt, based on the Limited Liability Company Law, it is the responsibility of the company's Board of Directors, so that companies that have been declared bankrupt still have to pay tax bills as happened to PT. United Coal Indonesia (PT. UCI).
Co-Authors Abdul Hamid H Narahaubun Adi Syahputra Manurung Aftina Aftina Aftina Aftina Al Kayyizu Azizin Nisa’ Amalia Juningsih Anang Santoso Antok Risaldi Bagus Pratomo Bagus Pratomo Dermawan, Taufik Dewi Ariani Dian Risdiawati Diana Rosita Dewi Diana Rosita Dewi Dwi Listyorini Dwi Sastra Nurrokhma Eka Mariana Sari Elady’s Wiqhoyah Kusnadi Elady’s Wiqhoyah Kusnadi Endah Tri Priyatni Fadjrin Wira Perdana Fitri Nura Murti Hasan Suaedi Heri Suwignyo Huda, Much. Nuril Imam Agus Basuki Indra Suherjanto Indra Suherjanto Irwan Joko Setiyono Karkono Laili Fatmalinda Madiawati Binti Mamat Mareta Dwi Artika Mohammad Efendi Muakibatul Hasanah Nur Hadi Nur Hasbi Prima Vidya Asteria Rahma Anugraheny Ranggi Ramadhani Ilminisa Risma Septyana Sari Roekhan Roekhan rudyman Sitti Rachmi Masie Sri Kartini St. Anisah Sunoto Sunoto Sutriono Hariadi Taufik Darmawan Tika Himmatur Rosyidah Titik Harsiati Yazid Basthomi Yuni Pratiwi Yusni Anisa