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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Anggoro Hendrawan
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Application of Tax Law to a Corporation's Bankruptcy Restricted in Indonesia Rachmat Dwi Putranto; Anggoro Hendrawan; Marjan Miharja; Gunawan Nachrawi; Emil Salim
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2507

Abstract

While the journey of a legal entity of the Company is limited in Indonesia in terms of carrying out its business in accordance with its purpose, there are occasionally unexpected events such as debts that impede the smooth operation of the company's cash, or even ongoing disputes with creditors that force the company to declare bankruptcy via court orders, even though bankruptcy is not mandatory. Everything comes to an end with the Company. The Limited Liability Company owes the state something, specifically tax. The Directorate General of Taxes of the Republic of Indonesia's Ministry of Finance is responsible for state taxes. If the Company's tax obligations are not met optimally, the company's management, in this case the Directors and Commissioners, is responsible for resolving them. The company owner entrusts the Board of Directors with the responsibility of carrying out the responsibilities imposed by its authority in a limited company and carrying out the task prudently in accordance with the prudential principle. The curator was involved in a party's bankruptcy to manage the assets of parties in bankruptcy and distribute them to creditors in compliance with applicable rules and regulations.
Implementation of Emergency Public Activity Restrictions (PPKM) in Accordance With Human Rights and Pancasila Principles Marjan Miharja; Emil Salim; Gunawan Nachrawi; Rachmat Dwi Putranto; Anggoro Hendrawan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2505

Abstract

Since the beginning of 2021, the Indonesian government's policy has been to enforce public activity restrictions (abbreviated as PPKM) in order to deal with Covid-19 pandemics in Indonesia. Public activity restrictions (PPKM) are in place in various places that are hotspots for Covid-19 infection, most notably on the Indonesian island of Java and Bali. The government took this effort to slow the spread of Corona Virus, or Covid-19. Prior to the implementation of this public activity restriction (PPKM) program, the government imposed large-scale social restrictions (PSBB) or lockdown zones in a number of places throughout Indonesia. The government was fully supported in implementing these public activity restrictions (PPKM) by the Indonesian National Armed Forces (TNI), Police, and municipal police units (Satpol PP) as part of the Covid-19 Task Force. How effective these public activity restrictions (PPKM) are remains an open question for all stakeholders. However, the reality is that there are still numerous singers between the community and the Task Force on public activity restrictions (PPKM), resulting in damage to the community and a negative influence on society. Numerous human rights breaches and actions that contradict the nation's ideology, specifically Pancasila, result in a fall in community faith in the government.
Co-Authors Emil Salim Gunawan Nachrawi Miharja, Marjan Rachmat Dwi Putranto