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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 Abu Bakar Adnan Ahmad Fauzi Ahmad Luthfi Haqiqi Andi Farhan Aiman Irwan Andri Yulianto Balqis Nurhamida Bambang Setiawan Broto Priyono Budi Riyanto Bustamin Chairul Insani Ilham Daffa Hanifah Daffa Ulhaq Dahlia Dewi Apriani Denil, Mauli Dimas Pratama Yuda, Dimas Djabier, Abdoellah Doharman Lumban Tungkup Driasko Budi Sidartha Dwi Antoro, Dwi Erita Erita Fadjrin Wira Perdana Febriansyah Ferdinand Pusriansya Fitradi Geraldo Ardinof Pratama Putra Hasiah Hasri Devin Hatina, Damaida Heri Sutanto I Made Alet Joe Ronald Kurniawan Bokau Joko Setiono Joko Setiyono Jumardin Khafifah Khairani, Muhammad Kodrat Alam M. Kurniawan M. Rusdi Mahbub Arfah Melda Yanti Meti Kendek Miran Miran Miran Miran Miran Miran Monica Amanda Muhamad Adief Abdiatama Muhamad Fahmi Amrillah Muhammad Rusedky Nelfi Erlinda nisye frisca andini, nisye frisca Noor Sulistiyono Paulina Mutiara Latuheru Paulus Banto Parrung Pierre Marcello Lopulalan Purboyo Purboyo Purboyo Purboyo Purboyo Putra, Riki Wanda Rahmatul Safitri Pribadi Riki Wanda Putra Rina Haryani Rob Danang Priatmaja Santoso Santoso Sarifuddin Sidrotul Muntaha Siti Nurlaili Triwahyuni Sri Kartini Srikelana Supardi Surnata, Surnata Suteki Suteki Suteki Suteki Syahrizal Wahyudi Siswanto Wahyudi Siswanto Yohan Wibisono Yohan Wibisono Yohan Wibisono Yohan Wibisono Yudha Herlambang