<![CDATA[ABSTRACK This research departed from the problem of the Covid-19 pandemic which resulted in an economic crisis so that debtors could easily be bankrupt. There are three problem formulations. There are two problem formulations at this writing, namely whether a debtor's negligence due to the Covid-19 pandemic can be submitted a reason for submitting a request for postponement of debt payment obligations? How is the practice of paying through a request for postponement of debt payment obligations based on law number 37 of 2004 concerning bankruptcy and postponement of debt payment obligations? The method of writing in this research is normative juridical. The sources of law used in this paper are primary, secondary, tertiary sources of law. Approach to research through a conceptual approach (conceptual approach), a statutory approach (statute approach). Then the technical analysis of legal materials uses qualitative descriptive. The conclusion of this study is that the covid-19 pandemic can be used as an excuse to apply for a postponement of debt payment obligations due to the Covid-19 pandemic which disrupts the financial stability of the debtor so that the debtor is negligent. Then the practice of paying debt through PKPU applications based on UUK & PKPU, which includes the offer of payment of part of the creditors' debt. Keywords: Postponement of Debt Payment Obligations, bankruptcy debtors, debt, and bankruptcy law ABSTRAK Penelitian ini berangkat dari permasalahan pandemi covid-19 yang mengakibatkan krisis ekonomi sehingga debitur mudah untuk fapat dipailitkan.Terdapat tiga rumusan masalah Terdapat dua rumusan masalah pada penulisan ini yaitu apakah kelalain debitur akibat pandemi covid-19 dapabisa diajukan alasan mengajukan permohonan penundaan kewajiban pembayaran utang?Bagaimana praktik pembayaran melalui permohonan penundaan kewajiban pembayaran utang berdasarkan undang-undang nomor 37 tahun 2004 tentang kepailitan dan penundaa kewajiban pembayaran utang?Metode penulisan pada penelitian ini adalah yuridis normatif Sumber hukum yang digunakan pada penulisan ini yaitu sumber hukum primer, sekunder, tersier. Pendekatan penelitian melalui pendekatan konseptual (conceptual approach), pendekatan perundang-undangan (statute approach). Kemudian teknis analisis bahan hukum menggunakan deskriptif kualitatif. Kesimpulan dari penelitian ini yaitu pandemi covid-19 bisa dijadikan alasan mengajukan permohonan penundaan kewajiban pembayaran utang karena pandemi covid-19 yang mengganggu stabilitas keuangan debitur sehingga debitur lalai. Kemudian praktikpembayaran utang melalui permohonan PKPU berdasarkan UUK & PKPU yaitu meliputi tawaran pembayaran sebagaian maupun seluruh utang kreditur.Kata Kunci : Penundaan Kewajiban Pembayaran Utang, debitur pailit, utang, dan Hukum kepailitan]]>
