Upaya Penagihan Utang Pajak Terhadap Wajib Pajak yang Telah diputus Pailit

  • Candraningrum T
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Abstract

AbstractThe bankruptcy procedure aims to settle all debt obligations owed by the debtor. However, in practice, there is a misconception related to the management of Debtor Debtors by Creditors who are not willing to follow bankruptcy legal procedures on the basis of differences in the responsibilities of a type of debt regulated in other laws, such as tax debt. Research with this normative legal research method aims to analyze the applicability of the appropriate types of preferences between tax law and bankruptcy law as well as the efforts of the Republic of Indonesia, represented by the Director General of Taxes (DGT) as the creditor to be able to collect the tax debt of taxpayers who have been bankrupt. with the right provisions. Keywords: Bankcruptcy; Tax; Director General of Taxes. AbstrakProses kepailitan memiliki tujuan untuk menyelesaikan segala kewajiban utang yang dimiliki oleh Debitor. Namun dalam prakteknya, seringkali terjadi suatu miskonsepsi terkait prosedur penagihan utang Debitor oleh Kreditor yang tidak bersedia mengikuti prosedur hukum kepailitan atas dasar perbedaan pertanggungjawaban suatu jenis utang tertentu yang diatur dalam peraturan perundang-undangan lainnya misalnya utang pajak. Penelitian dengan metode penelitian hukum normatif ini memiliki tujuan untuk menganalisa keberlakuan jenis asas preferensi yang berlaku antara hukum pajak dan hukum kepailitan serta upaya Negara Republik Indonesia yang diwakili oleh Direktur Jenderal Pajak (DJP) selaku Kreditor untuk dapat melakukan penagihan utang pajak wajib pajak yang telah dipailitkan sesuai dengan ketentuan perundang-undangan yang tepat. Kata Kunci: Pailit; Pajak; Direktur Jenderal Pajak.

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APA

Candraningrum, T. B. (2022). Upaya Penagihan Utang Pajak Terhadap Wajib Pajak yang Telah diputus Pailit. Jurist-Diction, 5(2), 781–796. https://doi.org/10.20473/jd.v5i2.34913

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