Kepailitan Badan Hukum Perseroan Dan Tanggung Jawab Organ Perseroan Secara Pribadi Terkait Kewajiban Pajak

• Main Author: Vincentius Gegap Widyantoro
• Format: Theses and Dissertations NonPeerReviewed
• Language: Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian
• Published: 2020
• Subjects: K1370-1395 Insolvency and bankruptcy. Creditors' rights
• Online Access: http://repository.unair.ac.id/103261/1/1.%20HALAMAN%20JUDUL.pdf; http://repository.unair.ac.id/103261/2/2.%20ABSTRAK.pdf; http://repository.unair.ac.id/103261/3/3.%20DAFTAR%20ISI.pdf; http://repository.unair.ac.id/103261/4/4.%20BAB%20I%20PENDAHULUAN.pdf; http://repository.unair.ac.id/103261/5/5.%20BAB%20II%20ORGAN%20PERSEROAN%20SELAKU%20PENANGGUNG%20PAJAK%20DAPAT%20DIPAKSAUNTUK%20MELUNASI%20PAJAK%20PERUSAHAAN%20YANG%20TELAH%20DINYATAKANPAILIT%20KETIKA%20KEWAJIBAN%20PEMBAYARAN%20BELUM%20TERLUNASI%20DARI%20HARTA%20PAILIT.pdf; http://repository.unair.ac.id/103261/6/6.%20BAB%20III%20SANKSI%20TERHADAP%20ORGAN%20PERSEROAN%20YANG%20TIDAK%20MENANGGUNG.........pdf; http://repository.unair.ac.id/103261/7/7.%20BAB%20IV%20PENUTUP.pdf; http://repository.unair.ac.id/103261/8/8.%20DAFTAR%20BACAAN.pdf; http://repository.unair.ac.id/103261/9/9.%20PERNYATAAN%20KESEDIAAN%20PUBLIKASI.pdf; http://repository.unair.ac.id/103261/; http://www.lib.unair.ac.id
• Institution: Universitas Airlangga

Bankruptcy can be utilized by a Company as a legal entity to repay debts to creditors. Creditors in bankruptcy are divided into preferential creditors, separatist creditors and concurrent creditors. Preferred creditors have priority in being paid the money it is owed as regulated by law, separatist creditors are creditors who have materials debt guarantee (guarantee rights), while concurrent creditors are creditors that do not possess the privilege to be prioritized to fulfillment by law nor material guarantees. Tax debt payment takes place as preferential creditor, prioritized by law as regulated in Indonesian Civil Code and the General Taxation Provisions Act Bankruptcy of Company as a legal entity to repay the Company's Tax Debt has implications to the state's privileges in its payment, thus enforcing its payment, especially on the Corporate Organs. This paper will discuss the responsibility of Corporate Organs on a Company's tax obligations when the Company has declared bankruptcy.