TINJAUAN YURIDIS MENGENAI PENERAPAN HAK MENDAHULU (PREFEREN) DALAM PENAGIHAN UTANG PAJAK PADA KASUS KEPAILITAN (Studi Kasus Putusan Mahkamah Agung Nomor 168 PK/Pdt.Sus/2012)
Abstract
Taxes are a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act with no direct remuneration and used for the purposes of the state for the greatest possible prosperity of the people. The provision indicates that the position of the state or in other words referred to as the fiscal gets a very special place to regulate all arrangements concerning taxation and this is also marked by the nature of the inherent force to the taxpayer to pay off the tax debt. As regulated in Law Number 16 Year 2009 (hereinafter referred to as UU KUP), Article 21 paragraph (1) which reads "The State has the prior right to tax debt on goods belonging to the tax penanggungan". The purpose of this study is to examine how the introduction of the provision of State Owned Rights to tax debt by taxpayers. The method used is normative juridical approach method with descriptive analytical research specification. The result of the research shows that based on the analysis done by the writer on the Decision of Supreme Court Number 168 PK / Pdt.Sus / 2012 in the case of bankruptcy, asserted that not necessarily the provision of Article 21 paragraph (1) UU KUP gives space as big as to the state as the body having a privileged position to receive tax deductible by the taxpayer.
Keywords: Preferen, Tax, Tax Debt, Tax Colection
Full Text:
PDFReferences
Hadi Shubhan, Hukum Kepailitan, PT. Kencana, Surabaya, 2007.
Muhammad Djafar Saidi, Pembaruan Hukum Pajak, RajaGrafindo Persada,
Jakarta. 2011.
Rochmat Soemitro, Asas dan Dasar Perpajakan 2, Bandung: PT Refika Aditama, 1991.
Wirawan B. Ilyas dan Richard Burton, Hukum Pajak (Teori , Analisis, dan Perkembang ngannya) Edisi 6, Salemba Empat, Jakarta Selatan, 2013.
Y. Sri Pudyatmoko, Pengantar Hukum Pajak (edisi revisi), Penerbit ANDI,
Yogyakarta, 2008.
Undang-Undang Dasar 1945
Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Dan Tata Cara Perpajakan sebagaimana telah diubah dengan Undang-Undang Nomor 16 Tahun 2009
Undang-Undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa sebagaimana telah diubah dengan Undang-Undang Nomor 19 Tahun 2000
Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang
Hak Mendahulu Utang Pajak dan Kepailitan oleh Mr. Pakar Pajak, ryantic.blogspot.com, diunduh pada tanggal 2 Juni 2013.
Skripsi Hanna Eva Vanya, Penerapan Hak Mendahulu Atas Pembayaran Utang Pajak Pada Perkara Kepailitasn PT. ARTIKA OPTIMA INTI, oleh repository.unhas.ac.id, diakses pada tanggal 30 September 2014
DOI: https://doi.org/10.35308/jic.v2i1.665
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Ius Civile: Refleksi Penegakan Hukum dan Keadilan
p-ISSN: 2614-5723 I e-ISSN: 2520-6617 I DOI: 10.35308
Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681, Indonesia
(0655) 7110535 l +6282214066169 l +6285277034555
is licensed under a Attribution 4.0 International License