<![CDATA[This study aims to analyze the Juridical Review of Accounts Receivable in bankrupt companies in Indonesia (Medan District Court Decision 9/Pdt.Sus-pailit/2025/PN Niaga Medan) The data collection technique used in this study is Literature Study, Types and Sources of Data used in this study are Primary Data derived from laws and regulations related to bankruptcy, court decisions, and legal doctrine, The data analysis technique used in this study is qualitative descriptive analysis. The results of this study show the order of priority between taxes, worker/laborer wages, and separatist creditors in the level of creditor position can be sorted as follows: Basic wages of workers/laborers that have not been paid, State taxes, Separatist creditors/holders of material security rights, Other worker/laborer rights such as severance pay, long service awards, and compensation money that should be received as stated in Article 156 paragraph (1) of the Manpower Law. The process of distributing the proceeds from the sale of bankrupt assets includes the liquidation of assets, preparation of a Distribution List (DPO) by the curator, approval of the Supervisory Judge, and gradual payments according to creditor priority (bankruptcy costs, employee wages, preferred creditors, then concurrent/concurrent creditors), based on the principle of pari passu prorata parte (proportional distribution) for equals, under the supervision of the Commercial Court. If the debtor's assets are insufficient to pay his debts, the curator can take legal action to maximize the amount of bankrupt assets, including by filing an actio pauliana lawsuit, namely a lawsuit filed by the curator to cancel transactions carried out by the debtor, which the debtor carried out before being declared bankrupt.]]>
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