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UNSYNCHRONIZED IMPACT OF LEGAL REGULATION ON THE LOSS OF STATE’S STANDING FOR THE PREFERENCE RIGHT OF TAX DEBT IN BANKRUPTCY

Indonesian State Law Review (ISLRev) · Vol. 3 No. 1 (2020) · hlm. 1–8

DOI
10.15294/islrev.v3i1.22989
ISSN
2654-8763, 2654-3125
Terbit
2020-10-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The state has a preference right (priority) to collect tax debts on goods which belong to the taxpayer (debtor), meaning that the state's position as a preferred creditor is declared to have advance rights to the taxpayer's property to be auctioned in public. Preference rights by the State for paying off tax debts are in fact not as easy as imagined, there are disharmony in several laws and regulations, namely between the Taxation, Bankruptcy and Labor Laws and the Constitutional Court Verdict No.67/PUU-IX /2013 and other problems that affect the State's pre-emptive rights over paying tax debts. The objective of this study is to determine the impact of disharmony of Legal Regulations relating to Debt Repayment in Bankruptcy Against the State's Standing on Preferential Rights of Tax Debt. Based on research, the position of laborers' wages in Constitutional Court Decision No. 67/PUU-XI /2013 contrary to the provisions of the KPKPU Code which regulates labor wages as a bill of general preferred creditors and based on the principle of lex posteriori derogat legi priori, the position of laborers' wages in bankruptcy is based on the provisions of the KPKPU Code which overrides the provisions of Code No. 13 of 2013. Second, the consideration of the Constitutional Court on Verdict No. 67/PUU-XI/2013, is not in same direction with the provisions of the KPKPU Code which regulates that the wages of workers owed both before and after the bankruptcy was declared is a bankruptcy debt.

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Rodiyah RodiyahAfiliasi tidak diketahui3
Muhammad Azil MaskurAfiliasi tidak diketahui3
Winarsih WinarsihUniversitas Gadjah Mada2
Mutmainah Nur QoiriAfiliasi tidak diketahui2
Rini FidiyaniAfiliasi tidak diketahui2
Destika Santi Putri SarfitriAfiliasi tidak diketahui2
Jamaluddin Jamal MuhsenAfiliasi tidak diketahui2
Indah Sri UtariAfiliasi tidak diketahui2
Diandra Preludio RamadaAfiliasi tidak diketahui2
Putri Balqis Nuril HakimAfiliasi tidak diketahui2
Ahmad Gelora MahardikaAfiliasi tidak diketahui2
Ali MasyharAfiliasi tidak diketahui2
Salman AlfarisiTokyo Metropolitan University2
Martitah MartitahAfiliasi tidak diketahui1
Bayangsari WedhatamiAfiliasi tidak diketahui1
Eko MukmintoAfiliasi tidak diketahui1
Danu IbrahimAfiliasi tidak diketahui1
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Umar MubdiAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/islrev/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">UNSYNCHRONIZED IMPACT OF LEGAL REGULATION ON THE LOSS OF STATE’S STANDING FOR THE PREFERENCE RIGHT OF TAX DEBT IN BANKRUPTCY</dc:title>
	<dc:creator xml:lang="en">Ratih Damayanti</dc:creator>
	<dc:creator xml:lang="en">Fitriani Abdi</dc:creator>
	<dc:subject xml:lang="en">Preference Rights</dc:subject>
	<dc:subject xml:lang="en">Tax Debt</dc:subject>
	<dc:subject xml:lang="en">Bancruptcy Law</dc:subject>
	<dc:description xml:lang="en">The state has a preference right (priority) to collect tax debts on goods which belong to the taxpayer (debtor), meaning that the state's position as a preferred creditor is declared to have advance rights to the taxpayer's property to be auctioned in public. Preference rights by the State for paying off tax debts are in fact not as easy as imagined, there are disharmony in several laws and regulations, namely between the Taxation, Bankruptcy and Labor Laws and the Constitutional Court Verdict No.67/PUU-IX /2013 and other problems that affect the State's pre-emptive rights over paying tax debts. The objective of this study is to determine the impact of disharmony of Legal Regulations relating to Debt Repayment in Bankruptcy Against the State's Standing on Preferential Rights of Tax Debt. Based on research, the position of laborers' wages in Constitutional Court Decision No. 67/PUU-XI /2013 contrary to the provisions of the KPKPU Code which regulates labor wages as a bill of general preferred creditors and based on the principle of lex posteriori derogat legi priori, the position of laborers' wages in bankruptcy is based on the provisions of the KPKPU Code which overrides the provisions of Code No. 13 of 2013. Second, the consideration of the Constitutional Court on Verdict No. 67/PUU-XI/2013, is not in same direction with the provisions of the KPKPU Code which regulates that the wages of workers owed both before and after the bankruptcy was declared is a bankruptcy debt.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-10-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/islrev/article/view/22989</dc:identifier>
	<dc:identifier>10.15294/islrev.v3i1.22989</dc:identifier>
	<dc:source xml:lang="en">Indonesian State Law Review (ISLRev); Vol. 3 No. 1 (2020): Indonesian State Law Review, 2020; 1-8</dc:source>
	<dc:source>2654-8763</dc:source>
	<dc:source>2654-3125</dc:source>
	<dc:source>10.15294/islrev.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/islrev/article/view/22989/3464</dc:relation>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>