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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.v3i1.48947
ISSN
2654-8763, 2654-3125
Terbit
2020-10-31
Penerbit
Universitas Negeri Semarang (UNNES)
Bahasa
eng

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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  • State University of Semarang
  • National University of Malaysia
  • Seoul National University
  • Universitas Gadjah Mada
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Rekan penulisOrganisasiArtikel bersama
Indah Sri UtariState University of Semarang2
Diandra Preludio RamadaState University of Semarang2
Muhammad Azil MaskurState University of Semarang2
Rodiyah RodiyahState University of Semarang2
Salman AlfarisiState University of Semarang2
Adinda Intan CahyaniState University of Semarang2
Bayangsari WedhatamiState University of Semarang2
Cindy Ayu PrasasiState University of Semarang2
Ubaidillah KamalState University of Semarang1
Nizamuddin AliasNational University of Malaysia1
Putri Balqis Nuril HakimState University of Semarang1
Quinny Azalia PutriState University of Semarang1
Ahmad Gelora MahardikaSeoul National University1
Aurelia Dinda SasikiranaState University of Semarang1
Marshanda Aulia PutriState University of Semarang1
Rayi Kharisma RajibState University of Semarang1
Nazla Arliva RahmanState University of Semarang1
Subhra SanyalAfiliasi tidak diketahui1
Ali MasyharState University of Semarang1
Umar MubdiUniversitas Gadjah Mada1
Rahmat Dwi PutrantoAfiliasi tidak diketahui1
Rakrian Ajar LegowoState University of Semarang1
La Ode Ibrah Haikal Rachman KadirState University of Semarang1
STACEY KHARIN CHELINE POLLATUState University of Semarang1
Nicholas Herta PrasetyoState University of Semarang1
Silvia Ratna AnzaniState University of Semarang1
Amar HaqiState University of Semarang1
Sesarius Noveno Dylan KurniaputraState University of Semarang1
Najma Kusumawardhani Mustika PutriState University of Semarang1
Alfi Zayyan Al MaksumiyyahState University of Semarang1
Eva Rutnauli SinagaState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/islrev/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">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>Damayanti, Ratih</dc:creator>
	<dc:creator>Abdi, Fitriani</dc:creator>
	<dc:description xml:lang="en-US">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-US">Universitas Negeri Semarang (UNNES)</dc:publisher>
	<dc:date>2020-10-31</dc:date>
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	<dc:source xml:lang="en-US">Indonesian State Law Review (ISLRev); Vol 3 No 1 (2020): Indonesian State Law Review; 1-8</dc:source>
	<dc:source>2654-8763</dc:source>
	<dc:source>2654-3125</dc:source>
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	<dc:language>eng</dc:language>
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