Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ

Authors

  • Tosan Yanuar Rachmadi Universitas Indonesia
  • Yulianti Abbas Universitas Indonesia

DOI:

10.33395/owner.v9i1.2379

Abstract

Tax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Adzam, Muh., Etania, A. R., & Alviyani, F. A. (2024). Pentingnya Kebijakan Fiskal dalam Mendukung Pembangunan Berkelanjutan. Jurnal Kendali Akuntansi, 2(2), 212–220.

Agustin, A. W., Darmansyah, D., & Suyanto, S. (2020). Kepatuhan, Pemeriksaan, Penagihan dan Penerimaan Terhadap Pajak dengan Peran Account Representative Sebagai Pemoderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(01), 79–94. https://doi.org/10.35838/jrap.2020.007.01.8

Alfarizi, M. (2023). DETERMINASI ADOPSI EKONOMI SIRKULAR, MODEL BISNIS INOVATIF DAN DUKUNGAN ANGGARAN NEGARA: INVESTIGASI UMKM INDONESIA BERBASIS PLS-SEM. Jurnal BPPK: Badan Pendidikan Dan Pelatihan Keuangan, 16(1), 37–56. https://doi.org/10.48108/jurnalbppk.v16i1.777

Aminullah, S., & Sri Bakti Yunari. (2022). PEMBERESAN UTANG PAJAK PT UNITED COAL INDONESIA KEPAILITAN PUTUSAN NOMOR 557 K/PDT.SUS-PAILIT/2018. Reformasi Hukum Trisakti, 4(2), 430–448. https://doi.org/10.25105/refor.v4i2.13619

Asmuni, A., Kurniawan, K., & Bayo, E. (2019). Liabilities of the Director of the Regional Limited Liability Company (Perseroda) in the Corporate Bankruptcy According to Positive Law. International Journal of Multicultural and Multireligious Understanding, 6(3), 253. https://doi.org/10.18415/ijmmu.v6i3.823

Assyakurrohim, D., Ikhram, D., Sirodj, R. A., & Afgani, M. W. (2022). Metode Studi Kasus dalam Penelitian Kualitatif. Jurnal Pendidikan Sains Dan Komputer, 3(01), 1–9. https://doi.org/10.47709/jpsk.v3i01.1951

Candraningrum, T. B. (2022). Upaya Penagihan Utang Pajak Terhadap Wajib Pajak yang Telah diputus Pailit. Jurist-Diction, 5(2), 781–796. https://doi.org/10.20473/jd.v5i2.34913

Carter, N., Bryant-Lukosius, D., DiCenso, A., Blythe, J., & Neville, A. J. (2014). The Use of Triangulation in Qualitative Research. Oncology Nursing Forum, 41(5), 545–547. https://doi.org/10.1188/14.ONF.545-547

Deandra, C., & Aribowo, I. (2021). PENAGIHAN PAJAK TERHADAP WAJIB PAJAK BADAN PERSEROAN TERBATAS DALAM PROSES PAILIT. Educoretax, 1(1), 37–45. https://doi.org/10.54957/educoretax.v1i1.11

Fajri, L., Malo, M. W. C., Putra, N. R. K., & Irawan, F. (2022). Kedudukan Hak Mendahulu Utang Pajak, Bank, Dan Upah Buruh. Educoretax, 2(1), 49–59. https://doi.org/10.54957/educoretax.v2i1.155

Hartini, R. (2018). Payment of Tax Dues and Workers’ Wages in Bankruptcy in Indonesia. Proceedings of the 5th International Conference on Community Development (AMCA 2018). https://doi.org/10.2991/amca-18.2018.21

Mahkamah Konstitusi Republik Indonesia. (2013). Putusan Nomor 67/PUU-XI/2013.

Murniati, R., & Selvya, D. C. (2019). Separatist Creditors vs Preferred Creditors Rights in the Bankruptcy Case Based on the Decision of Constitutional Court of 2013. FIAT JUSTISIA:Jurnal Ilmu Hukum, 13(3), 231. https://doi.org/10.25041/fiatjustisia.v13no3.1616

OECD. (2019). Successful Tax Debt Management: Measuring Maturity and Supporting Change. www.oecd.org/tax/forum-on-tax-administration/publications-and-products/successful-tax-debt-management-measuring-

Popescul, L. F., & Jitaru, L. (2017). RESEARCH METHODS USED IN STUDIES ON MANAGEMENT AND INTERNATIONAL AFFAIRS. In Journal of Public Administration.

Presiden Republik Indonesia. (2000). Undang-Undang Republik Indonesia Nomor 19 tahun 1997 tentang Penagihan Pajak dengan Surat Paksa sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 19 tahun 2000 tentang Perubahan atas Undang-Undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa.

Presiden Republik Indonesia. (2004). Undang-Undang Republik Indonesia Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang.

Redaksi DJPb. (2023). LKPP - Laporan Keuangan Pemerintah Pusat. Https://Djpb.Kemenkeu.Go.Id/Portal/Id/Laporan-Keuangan-Pemerintah-Pusat-Lkpp.Html.

Retnaningsih, S., & Ikwansyah, I. (2017). LEGAL STATUS OF INDIVIDUAL BANKRUPT DEBTORS AFTER TERMINATION OF BANKRUPTCY AND REHABILITATION UNDER INDONESIAN BANKRUPTCY LAW. Indonesia Law Review, 7(1). https://doi.org/10.15742/ilrev.v7n1.289

Rosid, A., & Romadhaniah. (2023). Assessing the Effectiveness of Law Enforcement on Improving Tax Compliance in Indonesia: An Empirical Investigation. Bulletin of Indonesian Economic Studies, 59(2), 243–267. https://doi.org/10.1080/00074918.2021.1970110

Septiani, F. D. (2023). Krisis Keuangan dan Transformasi Kebijakan APBN: Tantangan dan Strategi Khusus pada Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN). JURNAL ILMIAH MANAJEMEN BISNIS DAN INOVASI UNIVERSITAS SAM RATULANGI (JMBI UNSRAT), 10(3), 2180–2192.

Sunarmi, S., Sukarja, D., & Lubis, T. M. (2021). The Standings of Tax Receivables in Bankruptcy Cases?: A Study on Managing and Settling Assets. Syiah Kuala Law Journal, 5(3), 329–344. https://doi.org/10.24815/sklj.v5i3.23347

Tiranda, Y. M. (2020). SETTLEMENT OF TAX PAYABLE IN BANKRUPTCY CASE: A SYSTEMATIC REVIEW. In Systematic Reviews in Pharmacy (Vol. 11, Issue 11).

Yumi, J., Palete, C., Keuangan, P., Stan, N., & Aribowo, I. (2021). MENGKAJI PELAKSANAAN PENAGIHAN PAJAK TERHADAP SERATUS PENUNGGAK PAJAK TERBESAR (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA JAKARTA GAMBIR TIGA).

YUSUF, H., & ISQIYARTA, J. (2019). ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR. Jurnal BPPK?: Badan Pendidikan Dan Pelatihan Keuangan, 12(1), 20–30. https://doi.org/10.48108/jurnalbppk.v12i1.361

Zhao, L. (2024). Corporate philanthropy as a response to greater tax enforcement. Accounting and Business Research, 54(1), 33–54. https://doi.org/10.1080/00014788.2022.2149456

Downloads

Published

2025-01-01

How to Cite

Rachmadi, T. Y., & Abbas, Y. (2025). Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ. Owner : Riset Dan Jurnal Akuntansi, 9(1), 191-199. https://doi.org/10.33395/owner.v9i1.2379

Most read articles by the same author(s)