Analisis Yuridis Pengenaan Pajak pada Perseroan Terbatas yang dinyatakan Pailit

Sitorus, Elvis (2023) Analisis Yuridis Pengenaan Pajak pada Perseroan Terbatas yang dinyatakan Pailit. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Pengenaan pajak dalam usaha perseroan terbatas harus dilakukan dalam akuisisi dan pendapatan perseroan terbatas, ada pajak yang harus diterbitkan yang juga termasuk dalam kepentingan perseroan terbatas. Kewajiban perpajakan bagi perusahaan yang dinyatakan pailit telah diatur dalam ketentuan peraturan perundang-undangan, berdasarkan Pasal 32 Ayat (1) Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan. Perseroan yang dinyatakan pailit dengan sendirinya tidak dapat melaksanakannya lagi kegiatan usaha untuk dapat menghasilkan laba yang menjadi sumber kewajiban perpajakan. Perseroan sebagai badan hukum tidak lagi dapat dibebani pajak, kecuali tetap membayar pajak yang masih terutang sebelum dinyatakan pailit. Penelitian ini bertujuan menganalisa bagaimana pengenaan pajak dan konstruksi hukum hak mendahului atas utang pajak oleh wajib pajak yang dinyatakan pailit oleh pengadilan, Penelitian ini menggunakan jenis penelitan normatif yaitu penelitian hukum yang digunakan sumber data sekunder atau data yang diperoleh melalui bahan-bahan pustaka dengan meneliti penelitian terhadap asas-asas hukum, sumber-sumber hukum, teori hukum, buku-buku dan peraturan perundang-undangan. Dalam penelitan ini sebagaimana diatur secara khusus dalam UndangUndang Ketentuan Umum Perpajakan menyatakan negara sebagai kreditur preferen yang mempunyai hak mendahulu atas barang-barang milik penanggung pajak yang akan dilelang di muka umum dan menekankan adanya hak istimewa yang mempunyai tingkatan lebih tinggi dari kreditur separatis maupun kreditur konkuren dalam Undang-Undang Kepailitan. / Taxation in a limited liability company business must be carried out in the acquisition and income of a limited liability company, there is a tax that must be issued which is also included in the interests of the limited liability company. Tax obligations for companies declared bankrupt are regulated in statutory provisions, based on Article 32 Paragraph (1) of the Law on General Provisions and Tax Procedures. Companies that are declared bankrupt by themselves cannot carry out business activities anymore in order to generate profits which are a source of tax obligations. Companies as legal entities can no longer be taxed, unless they continue to pay taxes that were still owed before being declared bankrupt. This study aims to analyze how the imposition of taxes and the legal construction of preemptive rights to tax debts by taxpayers who are declared bankrupt by a court. This study uses a type of normative research, namely legal research that uses secondary data sources or data obtained through library materials by examining research on legal principles, legal sources, legal theory, books and laws and regulations. In this research, as specifically stipulated in the Tax General Provisions Law, it states that the state is a preferred creditor who has the right to precede goods belonging to tax bearers to be auctioned in public and emphasizes the existence of privileges that have a higher level than separatist creditors and concurrent creditors in the Bankruptcy Act.

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