Educoretax
Vol 1 No 1 (2021): Maret 2021

PENAGIHAN PAJAK TERHADAP WAJIB PAJAK BADAN PERSEROAN TERBATAS DALAM PROSES PAILIT

Deandra, Christabella (Unknown)
Wibowo, Irwan (Unknown)



Article Info

Publish Date
10 Nov 2021

Abstract

ABSTRACT Tax debt is the basis for collection actions that arise because of the laws that regulate and bind taxpayers. In the bankruptcy process that occurs in Limited Liability Company (PT) corporate taxpayers, the act of collecting tax debts has many challenges. The position of the tax payable in the bankruptcy process should have prior rights as the preferred creditor. The main problem that forms the basis of this research is the act of collecting taxes by the tax bailiff against the corporate taxpayer of PT Bankruptcy. The main issues will be analyzed using regulations and literature related to the bankruptcy process. The purpose of this study was to determine the process of billing corporate taxpayers of PT Bankruptcy in KPP Besar Satu Taxpayers, the obstacles that occur, and the position of the tax debt in the bankruptcy process. The methods used in the research are literature review, interviews, and case studies. In this study there are also suggestions that are expected to be implemented and have an impact on billing actions against corporate taxpayers who experience bankruptcy. Keywords: Tax Payable, Limited Liability Company, Bankruptcy, Tax Collection. ABSTRAK Utang pajak merupakan dasar tindakan penagihan yang timbul karena adanya undang-undang yang mengatur dan mengikat wajib pajak. Pada proses pailit yang terjadi pada wajib pajak badan Perseroan Terbatas (PT), tindakan penagihan terhadap utang pajak memiliki banyak tantangan. Posisi utang pajak dalam proses kepailitan seharusnya memiliki hak mendahulu sebagai kreditur preferen. Pokok permasalahan yang menjadi dasar penelitian ini adalah tindakan penagihan pajak yang dilakukan jurusita pajak terhadap wajib pajak badan PT pailit. Pokok permasalahan akan dianalisa menggunakan peraturan-peraturan dan literatur yang berkaitan dengan proses pailit. Tujuan penelitian ini adalah untuk mengetahui proses tindakan penagihan wajib pajak badan PT pailit di KPP Wajib Pajak Besar Satu, hambatan yang terjadi, dan posisi utang pajak dalam proses pailit. Metode yang dilakukan dalam penelitian adalah tinjauan pustaka, wawancara, dan studi kasus. Dalam penelitian ini terdapat pula saran-saran yang diharapkan dapat terlaksana dan memberikan dampak pada tindakan penagihan terhadap wajib pajak badan PT yang mengalami pailit. Kata kunci: Utang Pajak, Perseroan Terbatas, Kepailitan, Penagihan Pajak.

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Journal Info

Abbrev

educoretax

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other ...