Kedudukan hukum atas utang pajak dalam daftar pembagian dan pasca pembagian harta pailit

Setianingrum, Mira Sylvania (2023) Kedudukan hukum atas utang pajak dalam daftar pembagian dan pasca pembagian harta pailit. Masters thesis, Universitas Pelita Harapan.

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Abstract

Kepailitan adalah penyelesaian sengketa akibat ketidakmampuan debitor membayar utang yang direalisasikan melalui pemberesan seluruh harta debitor yang telah dinyatakan insolvent untuk digunakan membayar utang-utangnya kepada seluruh kreditornya dengan cara pembagian secara pro rata atau sesuai dengan kedudukan hak tagih yang dimiliki oleh masing-masing kreditor. Utang Pajak memiliki hak mendahulu terhadap hasil lelang harta pailit untuk pelunasan tagihan utang pajak melebihi kreditur-kreditur lain. Rumusan masalah dalam penelitian ini adalah bagaimana kedudukan hukum hak mendahulu pajak di dalam Daftar Pembagian apabila berhadapan dengan hak mendahulu Kreditor lain dan bagaimana tanggung jawab Penanggung Pajak atas sisa utang pajak yang tidak dapat dibayarkan setelah kepailitan berakhir. Penelitian ini menggunakan metode yuridis normatif yang didukung oleh empiris. Kesimpulan dari penelitian ini adalah hak mendahulu atas utang pajak hanya diutamakan di dalam Daftar Pembagian apabila sumber pembagian berasal dari penjualan harta pailit yang merupakan benda bebas (bukan obyek jaminan). Penanggung Pajak yang bertanggung jawab atas sisa utang pajak yang tidak dapat dibayar setelah pembagian harta pailit dan kepailitan berakhir adalah Pengurus Badan. Kurator sebagai Penanggung Pajak terbatas pada kewajiban pajak yang timbul atas tindakan yang terjadi setelah putusan pernyataan pailit yaitu pajak atas pemberesan harta pailit dan tindakan Kurator ketika melanjutkan usaha Debitor Pailit (going concern). / Bankruptcy is a legal process to resolve disputes arising when debtors cannot repay their debts by selling the debtors' assets that have been declared insolvent to repay all of their creditors collectively. This can be accomplished by distributing the funds proportionally to the creditors or prioritizing each individual creditor's rights. A special right Tax Debt Precedence allows it to be paid first from the proceeds of bankruptcy asset auctions. This research focuses on the legal status of tax precedence rights in Distribution Lists, particularly on the precedence rights of other creditors, and the responsibility of the Tax Insurer for any remaining tax debts that cannot be paid after the bankruptcy proceedings have been concluded. This research uses a normative juridical approach and is supported by an empirical component. This study concludes tax debts are only given precedence in the Distribution List hierarchy if the sale of bankruptcy property proceeds are unencumbered. Furthermore, the Tax Insurer responsible for the outstanding tax liability that remains unpaid following the allocation of bankruptcy assets and the conclusion of bankruptcy proceedings is the Governing Body of the Organization. As a Tax Insurer, the Receiver is responsible for tax obligations arising after the declaration of bankruptcy, specifically for taxes related to the management and sale of bankruptcy assets, as well as involvement in the ongoing operations of the bankrupt entity.

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