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All Journal Journal on Education Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Mutiara: Multidiciplinary Scientifict Journal
Fadjrin Wira Perdana
Politeknik Transportasi SDP Palembang, Indonesia
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Physics Social Sciences

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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).
Juridic Review Filling Membership of the Regional Representative Board of the Republic of Indonesia Post the Decision of the Constitutional Court Number 30/PUU-XIV/2018 Fadjrin Wira Perdana
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.v4i3.2503

Abstract

Positions as functionaries of Political Parties with DPD membership are not common before the 2019 General Election as a political practice that is prohibited by Law Number 7 of 2017 concerning General Elections jo. KPU Regulation Number 21 of 2018. However, with the Constitutional Court Decision Number 30/PUU-XVI/2018 jo. KPU Regulation Number 26 of 2018 states that concurrent positions of political party functionaries in the DPD membership are a violation of the law, so all parties should obey it. In this study, analysis and discussion of the legal aspects of the dual position practice will be carried out after the Constitutional Court's Decision.
Co-Authors Agustini, Elfita Alam, Kodrat Andri Yulianto Apriani, Dahlia Dwi Bambang Setiawan Bambang Setiawan Bambang Setiawan  Broto Priyono Dahlia Dewi Apriani Dahlia Dwi Apriani Damaida Hatina Diani, Oktriani Doharman Lumban Tungkup Driasko Budi Sidartha Driaskoro Budi Sidarta Elfita Agustini Ferdinand Pusriansya H.Irwan H.Irwan Hatina, Damaida Irwan Irwan Irwan Irwan Irwan Irwan Irwan Irwan Irwan Irwan Irwan JOKO SETIONO Joko Setiono Joko Setiyono Kelana, Sri Khairani, Muhammad Kodrat Alam Latuheru, Paulina M. Lumban Tungkup, Doharmam Lumban Tungkup, Doharman M. Latuheru, Paulina Miran Miran Miran Miran Miran Miran Miran, Miran Monica Amanda Noor Sulistiyono Oktriani Diani Oktriani Diani Paulina Mutiara Latuheru Prasetyo Sutrisno, Slamet Priyono, Broto Purboyo Purboyo Purboyo, Purboyo Pusriansya, Ferdinand Pusriansyah, Ferdinand Rachmat Tjahjanto SANTOSO SANTOSO Santoso Santoso Setiawan , Bambang Sidarta, Driaskoro Budi Sidartha, Driasko Budi Siti Nurlaili Triwahyuni Slamet Prasetyo Sutrisno Sri Kartini Sri Kartini, Sri Sri Kartini, Sri Kartini Sulistiyono, Noor Surnata, Surnata Surnata  Suteki Suteki Suteki Suteki Suteki, Suteki Tungkup, Doharman Lumban Wahyudi Siswanto Wahyudi Siswanto Wahyudi Siswanto Wibisono , Yohan Wibisono, Yohan Yohan Wibisono Yohan Wibisono Yohan Wibisono