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The Application of Tax Law to a Corporation's Bankruptcy Restricted in Indonesia Rachmat Dwi Putranto; Anggoro Hendrawan; Marjan Miharja; Gunawan Nachrawi; Emil Salim
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2507

Abstract

While the journey of a legal entity of the Company is limited in Indonesia in terms of carrying out its business in accordance with its purpose, there are occasionally unexpected events such as debts that impede the smooth operation of the company's cash, or even ongoing disputes with creditors that force the company to declare bankruptcy via court orders, even though bankruptcy is not mandatory. Everything comes to an end with the Company. The Limited Liability Company owes the state something, specifically tax. The Directorate General of Taxes of the Republic of Indonesia's Ministry of Finance is responsible for state taxes. If the Company's tax obligations are not met optimally, the company's management, in this case the Directors and Commissioners, is responsible for resolving them. The company owner entrusts the Board of Directors with the responsibility of carrying out the responsibilities imposed by its authority in a limited company and carrying out the task prudently in accordance with the prudential principle. The curator was involved in a party's bankruptcy to manage the assets of parties in bankruptcy and distribute them to creditors in compliance with applicable rules and regulations.
Implementation of Emergency Public Activity Restrictions (PPKM) in Accordance With Human Rights and Pancasila Principles Marjan Miharja; Emil Salim; Gunawan Nachrawi; Rachmat Dwi Putranto; Anggoro Hendrawan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2505

Abstract

Since the beginning of 2021, the Indonesian government's policy has been to enforce public activity restrictions (abbreviated as PPKM) in order to deal with Covid-19 pandemics in Indonesia. Public activity restrictions (PPKM) are in place in various places that are hotspots for Covid-19 infection, most notably on the Indonesian island of Java and Bali. The government took this effort to slow the spread of Corona Virus, or Covid-19. Prior to the implementation of this public activity restriction (PPKM) program, the government imposed large-scale social restrictions (PSBB) or lockdown zones in a number of places throughout Indonesia. The government was fully supported in implementing these public activity restrictions (PPKM) by the Indonesian National Armed Forces (TNI), Police, and municipal police units (Satpol PP) as part of the Covid-19 Task Force. How effective these public activity restrictions (PPKM) are remains an open question for all stakeholders. However, the reality is that there are still numerous singers between the community and the Task Force on public activity restrictions (PPKM), resulting in damage to the community and a negative influence on society. Numerous human rights breaches and actions that contradict the nation's ideology, specifically Pancasila, result in a fall in community faith in the government.
Co-Authors Abbian Akbar, Nouval Abdilla, Fauzan Adlis Santoni Admi Admi Afdal, Afdal Septiawan Agachi, Regan Tisa Aminah Dalimunthe Aminur Aminuyati Amirullah Amrin Amrin Andika Yose, Fuad Andri Andri Angelyne, Metha Anggoro Hendrawan Anisah Fitria Efendi Arianto, Anayanti Aridamuriany D. Lubis Asmaria Putri, Della Baihaki Hijriyan, Thomi Benni Satria Celsi Karmila Sari Charli, Chintya Ones Christine Dwi Hendria Daffa Al-Khairi, Muhammad Daimon Syukri Dalimunte, Khairunnisa De Lux Putra, Effendy Delvi, Nina Gusmala Dewi, Puteri Nigie Kemala Dini Wagini Donda, Donda Dori Mitra Candana Dudut Tanjung Dwi Syukur Phameswari Dwifajri, Muhammad Effendy De Lux Putra, Effendy De Lux Eko Prasetyo, Bayu Elfi Amir Elida Mardiah Endang Sugih Arti. Famella Azhara Fausy, Rian Francisco, Yosua Geliz Luh Titisari Gema N. Yanni Geret, Marta Gunawan Nachrawi Hapzi Ali Harkamsyah Andrianof Heldalia Hendra Saputra Hendra Saputra Henny Sri Wahyuni Herawaty Ginting Heru Kuswanto Husna, Nikmatul Ikhsan Gusti Rilma Ilahi, Fitratul Imelda Yunita Kasmir Tanjung, Kasmir Keliat, Jane Melita Khamsing Keothoumma Laimnimitr, Napassawan Lusiana Lusiana M. Faisal Muzaki Mai Efdi Mai Efdi Mariadi Mary, Hilda Matlal Fajri Alif Miharja, Marjan Mondra Neldi Muh. Alfito Ramadhan Muhammad Munar Lubis Nadilla , Nia Nadilla, Nia Napitupulu, Pinastiara Nia Nadilla Nika Rahma Yanti Nikmatul Husna NILA PRATIWI, NILA Novita Ayu Permatasari Novizar Nazir Nugraha, Nila Nurhalima, Nurhalima Oki Wijaya Paranita, Darni Prasetyo, Bayu Eko Prayoga, Andre Putri, Della Asmaria Putri, Rhenesa Rachmat Dwi Putranto Rahma Yanti, Nika Rahman, Naufal Rahmayeni Rahmayeni Rahmiana Zein Ramadhan, Muhammad Fikri Ramadhani Manurung, Wahidah Ratnam, Deni Ravena, Radha Refilda Refilda Refinel Refinel - Revansa, Muhammad Nickhole Rifi Iron Akhfifni Rina A.C. Saragih Rini Sadiatmi RISKA ROBIANTO, RISKA Rosmianti, Rosmianti Rozaki, Zuhud Rozalia Rozalia Sari, Silvia Sartika Sartika Shafiyah, Miranda Sijabat, Elinda Juniwati Siregar, Syifa Sabila Yassarah siti wulandari Sivia Sari Suryati Syafrizayanti Syafrizayanti Syukri Syukri Tanaka, Gracelyn Taufik, Muhammad Taufik Theresia Indira Kristanti Tifani Puari, Aninda Tio Putra Wendari Togi Adnan Maruli Sinaga Tuty Anggraini Ulfareksy, Vinna Alea Upita Septiani Utami, Nita Putri Vicky Brama Kumbara Vicky Brama Kumbara Wahyuni, Anisa Tri Wellia, Diana Vanda Yefrida Yefrida Yeni Stiadi Yulasmi, Yulasmi Yulia Eka Putri Yulia Yulia Yuliasmi, Sri Yulita Indriani Yunnie Trisnawati Zefriyeni, Zefriyeni Zilfa Zilfa Zumaira