Kedudukan Hukum Kreditor Preferen Pajak dan Kreditor Preferen Buruh dalam Proses Kepailitan

Abstract

This study aims to determine the legal position of tax-preferred creditors and labour preferred creditors in the bankruptcy process and to determine the factors that influence the occurrence of disputes between labour preference creditors and tax-preferred creditors in the bankruptcy process. The research method used is a method with the type of normative research using 2 (three) types of approaches, namely the statutory approach (statute approach) and the conceptual approach (conceptual approach). The results of this study are based on a conceptual approach and a statutory approach, the authors find that the legal position of tax-preferred creditors and workers' preferences is the same. law, the factor of justice, the factor of increasing public welfare (public interest), the factor of labour rights and human rights. In order to provide certainty about the legal position of tax preferred creditors and labor preferred creditors, it is deemed necessary to improve the bankruptcy law, so that there are no problems between tax preferred creditors and labour preferred creditors in the bankruptcy process. Factors that influence the occurrence of disputes between labour preference creditors and tax-preferred creditors in the bankruptcy process can be input for members of the House of Representatives and the Government to improve the bankruptcy law.