HAK MENDAHULUI UTANG PAJAK OLEH WAJIB PAJAK YANG DINYATAKAN PAILIT

  • Albert Siahaan Universitas Pelita Harapan Medan

Abstract

This study aims the to analyze how the determination of the right before debt taxpayers which declared bankrupt by a court, this research using a kind of research normative namely research on principle of law, legal sources, legal theories, books and legislations. This studies state that the constitution general provinsions taxation says is a creditor preferen expressed have has the right before over good belonging to the person in tax that would be auctioned in public discussions. Similary relation to emphasized the privilege have the higher levels of the creditor other because regulation. Preferied lender revealed have the right preceded as provided specifically by law General provisions Taxation led to the country having the right preced over the good belongs to Tax Insurer and had a higher position than the lender or the lender’s concurrent separatists in bankruptcy legislation Keywords: Debt Tax, Pailid, A Creditor Preferen, The Right Before.
Published
Feb 28, 2019
How to Cite
SIAHAAN, Albert. HAK MENDAHULUI UTANG PAJAK OLEH WAJIB PAJAK YANG DINYATAKAN PAILIT. Law Pro Justitia, [S.l.], v. 2, n. 1, feb. 2019. ISSN 2447-8176. Available at: <https://ejournal-medan.uph.edu/index.php/lpj/article/view/243>. Date accessed: 04 oct. 2022.
Section
Articles