UPAYA PENAGIHAN PAJAK TERHADAP WAJIB PAJAK (BADAN) YANG DIPUTUSKAN PAILIT

Abstract

Tax collection actions against Taxpayers or Tax Insurers are carried out because there are tax arrears or tax debts that have not been paid in accordance with applicable regulations. However, how do fiskus collect taxes from taxpayers who are declared bankrupt and unable to pay off their tax obligations? In principle, the debt settlement mechanism is carried out by all parties, including tax debts, carried out collectively, not individually. Collectively means all parties will comply with the distribution procedures. This research aims to analyze tax collection efforts against taxpayers, in this case entities that have been declared bankrupt.