Abstract
The existence of various regulations made resulted in many types of special receivables. This then becomes uncertain if there is a conflict between the special receivables. Because there is no specific provision that can be used as a solution. There is no norm that can be used as a legal basis. In Article 95 paragraph (4) of Law Number 13 of 2003 concerning employment, special privileges are raised for which repayment must take precedence, namely the wages of workers / laborers. This regulation collides with special receivables arising from accounts receivable which are guaranteed by collateral rights such as mortgage, mortgage, mortgage, or fiduciary rights. Between one law does not synergize with other laws. On the one hand the wages of unpaid workers are accounts receivable which must be prioritized, and on the other hand the creditor of the collateral rights holder is a creditor who can take repayment of his receivables in advance of other creditors.
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