Proses dan pelaksanaan pemeriksaan dan penagihan pajak terhadap wajib pajak yang dinyatakan pailit = Process and implementation of tax audit and collection of taxpayers declared bankrupt

Adonika, Katalila (2021) Proses dan pelaksanaan pemeriksaan dan penagihan pajak terhadap wajib pajak yang dinyatakan pailit = Process and implementation of tax audit and collection of taxpayers declared bankrupt. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes as one of the state revenues that are used to interest national development, implemented by the state and take place continuously, with the aim of improving the welfare and life of the community, are a form of community participation in national development by fulfilling their obligations in an effort to increase the independence of the nation in the implementation of development. national. The state has the right to collect and collect taxes from taxpayers, in fact taxpayers do not pay taxes in full to the state and become tax debts which are taxpayer obligations that still have to be paid including administrative sanctions in the form of interest, fines, or increases as stated in the assessment letter. taxes or similar letters based on the provisions of tax laws and regulations. The process and implementation of the collection to the taxpayer paying his obligations, there are circumstances where the tax guarantor or taxpayer who has been declared bankrupt by the decision of the Commercial Court, the bankruptcy of the person or legal entity, then the tax collection against the taxpayer who still has a tax bill must be implemented with different provisions from the conditions in which the Taxpayer is not in bankruptcy. This is considering that in a state of bankruptcy, the taxpayer who is the debtor, all material and management matters of the taxpayer's assets are under the supervision of the curator, the state has the right to preempt the tax debt on the goods and property of the taxpayer in order to fulfill the tax obligations. from the Taxpayer, therefore in carrying out the duties and responsibilities of the curator to manage all the assets of the taxpayer in bankruptcy, it should precede the tax payables of the insolvent Taxpayer. Based on this, the author will do an internship at the Office of the Directorate of Investigation and Collection to find out the process of implementing tax collection for taxpayers who are declared bankrupt and to find out the legal problems faced in the collection process.

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