Forgiveness of debt principle is a principle of law that can be used to lighten theburden to be borne by the debtor as a result of financial difficulties by providing theforgiveness of debts to be clear so that the debtor can resume its business without theburden of old debts (fresh starting) as a breakthrough besides PKPU bankruptcy shouldbe able to protect and create a balance against the debtor and creditors. Therefore, thisarticle will explain whether the principle of starting with a fresh debt forgiveness can beenacted in PKPU.
                        
                        
                        
                        
                            
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