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All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Accounting Law Communication and Technology
Gunardi, Ariawan
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Niet Ontvankelijke Verklaard as an Obstacle in an Execution Lawsuit: Indonesian Bankruptcy Law Perspective Muda, Zildjian Aditya; Gunardi, Ariawan
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 1 (2025): January 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i1.4834

Abstract

Bankruptcy is a legal solution that aims to resolve the debtor's inability to fulfill his obligations to creditors, as well as creating fairness in the distribution of assets. However, in practice, the implementation of guarantee execution often faces obstacles in the form of a Niet Ontvankelijke Verklaard (Formal Defect) decision, namely a lawsuit that is declared inadmissible due to non-fulfillment of formal requirements such as a lack of relevant parties (Plurium Litis Consortium), unclear object of the lawsuit (obscuur libel). ), or other administrative errors. This obstacle not only slows down the dispute resolution process, but also disrupts legal certainty, especially for separatist creditors who have special rights over the debtor's collateral. This research aims to analyze the causes of claims being declared Niet Ontvankelijke Verklaard (Formally Disabled) in the bankruptcy process, their impact on the effectiveness of collateral execution, and offer recommendations to improve the efficiency of the legal system. Using normative juridical research methods, this article examines relevant legislation, legal documents and jurisprudence. This analysis shows that these legal obstacles are often caused by a lack of understanding of civil procedural legal procedures, completeness of documents, and inaccuracies in preparing lawsuits. This article recommends improving regulations to clarify formal lawsuit requirements, education and training for legal practitioners, as well as digitizing court administration processes to minimize procedural errors. The implementation of these steps is expected to reduce legal obstacles resulting from Niet Ontvankelijke Verklaard (Formal Defects) and ensure legal certainty in the execution of guarantees in bankruptcy, so that the dispute resolution process can run more fairly and efficiently.
Hubungan Kenaikan Pajak Terhadap Kepatuhan Wajib Pajak Sunadynatha, Rama Adi Saputra; Yasin, Yusuf Muhammad; Chandra, Selvin Matthew; Edward, Kent; Siarill, Jonathan Hervine; Gunardi, Ariawan
Journal of Accounting Law Communication and Technology Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4726

Abstract

Pajak dalam perspektif hukum menurut soemitro seperti apa yang dituliskan oleh Adrian Sutedi dalam bukunya HUKUM PAJAK adalah suatu perikatan yang timbul karena adanya undang-undang yang menyebabkan timbulnya kewajiban warga negara untuk menyetorkan sejumlah penghasilan tertentu kepada negara. Penelitian hukum didasari pada metode, sistematika dan pemikiran tertentu yang bertujuan untuk mempelajari gejala hukum tertentu.
Hubungan Kenaikan Pajak Terhadap Kepatuhan Wajib Pajak Sunadynatha, Rama Adi Saputra; Yasin, Yusuf Muhammad; Chandra, Selvin Matthew; Edward, Kent; Siarill, Jonathan Hervine; Gunardi, Ariawan
Journal of Accounting Law Communication and Technology Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4726

Abstract

Pajak dalam perspektif hukum menurut soemitro seperti apa yang dituliskan oleh Adrian Sutedi dalam bukunya HUKUM PAJAK adalah suatu perikatan yang timbul karena adanya undang-undang yang menyebabkan timbulnya kewajiban warga negara untuk menyetorkan sejumlah penghasilan tertentu kepada negara. Penelitian hukum didasari pada metode, sistematika dan pemikiran tertentu yang bertujuan untuk mempelajari gejala hukum tertentu.
Co-Authors Chandra, Selvin Matthew Edward, Kent Muda, Zildjian Aditya Siarill, Jonathan Hervine Sunadynatha, Rama Adi Saputra Yasin, Yusuf Muhammad