Pertanggung Jawaban Kurator Dalam Penyelesaian Utang Pajak Perusahaan Yang Mengalami Kepailitan
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Wahyu, Dhanar Setya
Subject
K Law (General)
Datestamp
2024-04-25 06:36:25
Abstract :
Bankruptcy assets are not enough to pay all tax debts. The responsibility of the board of directors does not transfer to the curator other than managing and settling the bankruptcy estate. In bankruptcy practice, if there is a tax debt but the bankruptcy assets are insufficient then the matter must still be resolved but in the provisions of the law there is still nothing that clearly regulates insufficient bankruptcy assets. This research entitled "Responsibility of Curators in Settlement of Tax Debts for Companies Experiencing Bankruptcy" analyzes the responsibilities of curators in resolving bankruptcy tax debts using Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations and Law No. 19 of 2000 concerning Tax Collection with Forced Letters.. Research is a type of normative legal research. By using two problem approaches, the first is the statutory approach. Second, the conceptual approach. Sources of legal materials include primary and secondary legal materials. Legal materials are collected by searching for statutory regulations, reviewing documents, internet searches, and enriching legal literature. The results of this research found that according to the decision of the Constitutional Court Number 41/PUU-XVIII/2020, while still referring to the construction of tax incurrence and/or tax debt as described, according to the Court, negligence or deliberate action that results in non-payment of tax can only be held accountable by the management. who actively manages a legal entity before it has been declared bankrupt, dissolved or liquidated. This is because the management is the one who decides whether to pay taxes immediately when the company makes a profit (or other income) or delay the payment until it results in failure to pay taxes. The curator's responsibility in his capacity as curator is borne by the bankruptcy estate, not borne by the Curator personally in paying losses Based on the conditions above, suggestions that can be given are that there should be a new law that regulates bankrupt assets that are insufficient to pay off tax debts, such as having a guarantee or responsibility from the capital owner or owner of the company that is going bankrupt so that there is legal certainty. Keywords: Curator's Responsibility, Tax Debt, Bankruptcy
Bankruptcy assets are not enough to pay all tax debts. The responsibility of the board of directors does not transfer to the curator other than managing and settling the bankruptcy estate. In bankruptcy practice, if there is a tax debt but the bankruptcy assets are insufficient then the matter must still be resolved but in the provisions of the law there is still nothing that clearly regulates insufficient bankruptcy assets. This research entitled "Responsibility of Curators in Settlement of Tax Debts for Companies Experiencing Bankruptcy" analyzes the responsibilities of curators in resolving bankruptcy tax debts using Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations and Law No. 19 of 2000 concerning Tax Collection with Forced Letters.. Research is a type of normative legal research. By using two problem approaches, the first is the statutory approach. Second, the conceptual approach. Sources of legal materials include primary and secondary legal materials. Legal materials are collected by searching for statutory regulations, reviewing documents, internet searches, and enriching legal literature. The results of this research found that according to the decision of the Constitutional Court Number 41/PUU-XVIII/2020, while still referring to the construction of tax incurrence and/or tax debt as described, according to the Court, negligence or deliberate action that results in non-payment of tax can only be held accountable by the management. who actively manages a legal entity before it has been declared bankrupt, dissolved or liquidated. This is because the management is the one who decides whether to pay taxes immediately when the company makes a profit (or other income) or delay the payment until it results in failure to pay taxes. The curator's responsibility in his capacity as curator is borne by the bankruptcy estate, not borne by the Curator personally in paying losses Based on the conditions above, suggestions that can be given are that there should be a new law that regulates bankrupt assets that are insufficient to pay off tax debts, such as having a guarantee or responsibility from the capital owner or owner of the company that is going bankrupt so that there is legal certainty. Keywords: Curator's Responsibility, Tax Debt, Bankruptcy
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