Payment of Tax and Labor Wages Debt When the Company Experiences Bankruptcy in Indonesia

Rahayu Hartini

doi:10.7176/jlpg/92-22

Abstract

The Bankruptcy Decision is both instantaneous and constitutive that it excludes circumstances and creates a new legal state. In the judge's verdict on bankruptcy there are three essentials: the statement that the debtor is bankrupt, the appointment of a Designated Judge of the Judge of the Court and the Curator. Substantively UUK and PKPU still have some weaknesses, as well as in practice. In this study the authors focus on the problem of "Which should take precedence between tax debt with the wages of workers in the case of companies experiencing bankruptcy in Indonesia?". How is the scale of payments prioritized to the separatist, preferred and concurrent creditor in practice is still often found the existence of legal uncertainty. Keywords: debt payments, taxes, workers' wages, bankruptcy, creditors. DOI : 10.7176/JLPG/92-22 Publication date: December 31 st 2019

Highlights

The Bankruptcy Decision is both instantaneous and constitutive that it excludes circumstances and creates a new legal state
In this study the authors focus on the problem of "Which should take precedence between tax debt with the wages of workers in the case of companies experiencing bankruptcy in Indonesia?"
The bankruptcy arrangements in Indonesia were initially based on the provisions of Fereordening failissement which comes from the Dutch inheritance rule that was valid until 1998

Summary

INTRODUCTION

The bankruptcy arrangements in Indonesia were initially based on the provisions of Fereordening failissement which comes from the Dutch inheritance rule that was valid until 1998. The conditions to be declared bankrupt in principle is very simple (Article 2 paragraph (1) UUK and PKPU, namely: 1) Debitor who has two or more creditors, 2) .No payment for at least one debt has fallen and can be collected, 3). A lot of unequal judges' understanding of the Commercial Court is found in this regard Another problem related to the implementation of separatist rights when it is attributed to tax collecting and collecting rights, there is often a legal uncertainty in its application so that what is earlier to be paid between the tax debt and the wage of workers becomes unclear. The legal issues are: How is the payment between tax debt and wages of workers or laborers in bankruptcy after the decision of the Constitutional Court Year 2013? So, in this case, it must be known the position between tax debts with wage laborers as creditor in bankruptcy so that it will be known the sequence in its payment when happened bankrupt

METHOD

CONCLUSION Based on the discussion of research results concluded that