Article Per Year (5 Year)
p-Index From 2021 - 2026
4.093
P-Index
This Author published in this journals
All Journal Journal on Education TELKA - Telekomunikasi, Elektronika, Komputasi dan Kontrol Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Venus IWJ : Inland Waterways Journal IWTJ : International Water Transport Journal HENGKARA MAJAYA
Irwan
Politeknik Pelayaran Barombong Makassar
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Social Sciences Transportation Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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 Abdoellah Djabier Ahmad Fauzi Andri Yulianto Bambang Setiawan Bambang Setiawan Broto Priyono Bustamin Chairul Insani Ilham Daffa Hanifah Dahlia Dewi Apriani Dimas Pratama Yuda, Dimas Doharman Lumban Tungkup Fadjrin Wira Perdana Febriansyah Fitradi Geraldo Ardinof Pratama Putra Hasiah Hatina, Damaida Joe Ronald K. Bokau Joko Setiono Joko Setiyono Jumardin Kelana, Sri Khairani, Muhammad Kodrat Alam Latuheru, Paulina M. Mahbub Arfah Meti Kendek Miran Miran Miran Miran Miran Miran Monica Amanda Muhamad Adief Abdiatama Muhamad Fahmi Amrillah Muhammad Rusedky Noor Sulistiyono Paulina Mutiara Latuheru Pierre Marcello Lopulalan Purboyo Purboyo Purboyo Purboyo Purboyo Purboyo, Purboyo Pusriansyah, Ferdinand Rahmatul Safitri Pribadi Rina Haryani SANTOSO SANTOSO Sidartha, Driasko Budi Siti Nurlaili Triwahyuni Sri Kartini Sri Kartini, Sri Srikelana Surnata, Surnata Suteki Suteki Suteki, Suteki Syahrizal Wahyudi Siswanto Wahyudi Siswanto Wibisono , Yohan Wibisono, Yohan Yohan Wibisono Yohan Wibisono Yohan Wibisono Yudha Herlambang