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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains IWJ : Inland Waterways Journal Prosiding Seminar Nasional Pascasarjana IWTJ : International Water Transport Journal SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA SISFOTENIKA
Sri Kartini
Politeknik Transportasi Sungai, Danau Dan Penyeberangan Palembang
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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 Adani Fairul Zabadi Agus Nuryatin Andri Yulianto Ayu Diah Prema Widiatmika Dewi Bambang Setiawan Dahlia Dewi Apriani Deska Uliyani Desti Yuvita Sari Desti Yuvita Sari Dewi Tryanasari Dewita Lestari Diah Intansari Diani, Oktrianti Doharman Lumban Tungkup Elfita Agustini Fadjrin Wira Perdana Febriyanti Himmatul Ulya Ferdinand Pusriansya H.Irwan Hendri Ginting Irwan Irwan Irwan Joko Setiyono Khairani, Muhammad Khoirunnisa Khoirunnisa Kukuh Oktanugrah Try Wiyono Lalu Ahmad Mariadi M. Latuheru, Paulina Mangatur T Brenhard Maria H.F Marpaung Miran Miran Muhamad Fahmi Amrillah Muhammad Afif Novrianti Novrianti Oktriani Diani Paulina Mutiara Latuheru Paundu Wicaksono Purboyo Purboyo Purboyo Purboyo Santoso Santoso SANTOSO SANTOSO Shanty Katharina Tri Joko Raharjo Wahyudi Siswanto Windi Nopriyanto Yohan Wibisono