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SETTLEMENT OF TAX PAYABLE IN BANKRUPTCY CASE: A SYSTEMATIC REVIEW

Abstract

Yeheskiel Minggus Tiranda

The purpose of taxation is to collect funds from the public which will be used for the benefit of government financing and state development. Tax debt arises from law and does not arise as a result of a legal relationship so that tax debt is included in public debt because it is regulated by public law. This article seeks to systematically investigate the application of the Bankruptcy Law and the Taxation Law in cases of bankruptcy decisions. In particular, this study focuses on the application of the bankruptcy and taxation law in the context of tax collection and payment, and tax debt settlement based on tax procedures and law. This paper originally offers a perspective of collecting or paying tax debt in a case of bankruptcy. The results showed that the fulfillment of the payment of the tax bill must take precedence over the payment of creditors in bankruptcy in order to meet the government's performance funding. The objections to the curator's decision are resolved by a judge in a commercial court. This procedure results in the tax debt being deemed to be subject to the related regulation. Because tax debt is debt arising from legislation, it has difference from civil debt that arises from a contract or agreement. Thus, tax debt has an element of forcing to be repaid so that the tax debt has its own mechanism or procedure in the settlement process and the process of paying off tax bills must be different from claims for civil debt.

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