PROBLEMATIKA HAK PREFEREN PIUTANG PAJAK DALAM PERKARA KEPAILITAN PT. YINCHENINDO MINING INDUSTRY (RENVOI PROSEDUR DI PENGADILAN NIAGA JAKARTA PUSAT, KASASI DAN PENINJAUAN KEMBALI DI MAHKAMAH AGUNG)
| Main Author: | Sanjaya, Haris |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/45981/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/45981/2/BAB%20I.pdf http://eprints.umm.ac.id/45981/3/BAB%20II.pdf http://eprints.umm.ac.id/45981/4/BAB%20III.pdf http://eprints.umm.ac.id/45981/5/BAB%20IV.pdf http://eprints.umm.ac.id/45981/6/LAMPIRAN.pdf http://eprints.umm.ac.id/45981/ |
Daftar Isi:
- Bankruptcy companies is an economic phenomenon that cannot be avoided in the business world. Tax liabilities of bankrupt companies need attention, because they tend not to carry out obligations. In the bankruptcy of PT. Yinchenindo Mining Industry (PT. YMI), the author describes structurally the problematic preferential rights of tax receivables. The author takes 2 (two) formulation of the problem related to how to apply the preferential rights of tax receivables and how the problems of the preferential rights of tax receivables. The research method is a normative juridical method with the statue approach and conseptual approach method. Primary legal materials, namely the UUD 1945, KUH Perdata, Bankruptcy Law, Taxation Law, etc. Secondary legal material from the literature of books, script, theses, journals, etc. Tertiary legal material, in the form of dictionaries that explain primary and secondary legal materials. Collection of legal materials with library research and all that is done content analysis. The discussion of this script shows, from the verdict of Tk. I to PK the subject matter of preferential rights of tax receivables does not get repayment due to the distribution of payment of debts of separatist creditors, besides that there is no similarity in understanding between the KPP PMAD and the curator in resolving the case. This is due to juridical inhibiting factors, disharmony between the UU K-PKPU and UU KUP jo. UU PPSP and technically, the amount of debtor assets is insufficient to settle creditors' receivables. Conclusion, the application of preferential rights of tax receivables in the bankruptcy of PT. YMI did not get an optimal repayment due to 2 (two) legal and technical constraints. The suggestion of the writer is that the curator, tax officer and supervisory judge must agree if bankruptcy occurs regarding the subsequent tax receivables and the revision of the Bankruptcy Law and PMK No. 68/PMK.03/2012 was revised also to achieve the elimination of tax receivables due to more efficient bankruptcy.