Legal dualism of priority rights for tax debts by the state when taxpayers go bankrupt

Zahra Malinda Putri; Mhd Panca Prana Mustaqim Sinaga; La Ode Mbunai

doi:10.55942/pssj.v5i5.573

Authors

Zahra Malinda Putri Universitas Sains Indonesia https://orcid.org/0009-0000-7378-7244
Mhd Panca Prana Mustaqim Sinaga Universitas Sains Indonesia https://orcid.org/0009-0007-8084-2775
La Ode Mbunai Universitas Sains Indonesia

DOI:

https://doi.org/10.55942/pssj.v5i5.573

Keywords:

Bankruptcy, Dualism, State’s Preferential Right, Taxpayer, Tax Debt

Abstract

The existence of dual regulations governing the State's preferential right to tax debt repayment presents a distinct issue in resolving matters related to taxpayers who have been declared bankrupt by the court. The two domains of public law and civil law both regulate the privilege of priority in the repayment of debts by the debtor. Therefore, an in-depth analysis is necessary to address the issue of tax debt repayment when a taxpayer has been declared bankrupt. The objective of this study is to analyze and seek answers regarding the position of the state as a creditor in the repayment of tax debts, as well as to provide an analysis of the regulation concerning the State’s preferential right over tax debts. The research method used is a qualitative normative approach, utilizing secondary data and descriptive-analytical techniques for data analysis. The results of this study indicate that the state holds a higher position than other types of creditors as regulated in the Bankruptcy and Suspension of Debt Payment Obligations Law (BSDPO Law), and therefore must be given priority. However, the two sets of regulations remain unreconciled in terms of harmonizing the position of creditors in fulfilling tax debt obligations. Moreover, the regulation regarding the repayment of tax debts mandates that such debts must be settled before the repayment of other types of debts owed by the debtor.

Author Biographies

Zahra Malinda Putri, Universitas Sains Indonesia

Zahra Malinda Putri earned a bachelor's degree in civil law from Bandung Islamic University and a master's degree from Padjadjaran University, concentrating in state administrative law. She is particularly interested in discussing the state and government bodies, including their relationships with each other, their relationship with the public, and other legal fields that intersect with the state.

Mhd Panca Prana Mustaqim Sinaga, Universitas Sains Indonesia

Mhd Panca Prana Mustaqim Sinaga earned a bachelor's degree in Islamic law from the University of North Sumatra and a master's degree in Islamic economic law from the University of Indonesia. He is particularly interested in Islamic law and Islamic economics, particularly halal products and the Islamic financial system (sharia).

La Ode Mbunai, Universitas Sains Indonesia

La Ode Mbunai earned a bachelor's degree from Halu Oleo University in Kendari, a master's degree from Jakarta National University, and a doctorate from the Christian University of Indonesia, specializing in linear law, specifically business law and investment law. He is particularly interested in the development of state investment and business development.

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