CD Skripsi

Tinjauan Yuridis Hak Mendahulu Negara Dikaitkan Dengan Hak Pekerja/Buruh Terhadap Perusahaan Pailit Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang

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Bankruptcy has resulted in all of the Debtor's assets were seized by the commercial court Management and settlement of the debtor's assets are taken care of by the Curator . The bankruptcy process will involve the creditors , because one of the requirements to be declared bankrupt debtor must have more than one Debt . While on The other hand is not necessarily the property of the debtor sufficient to meet all the bills . Each creditor will attempt to receive payment on their accounts . The Occurrence Of Bankruptcy Then Has Resulted In A Significant Impact Between The Tax Debt and Wage Workers. Wherein each respective status as a preferred creditor in payment of a Debtor ( Bankrupt Companies ) . As for the formulation of the problem of how to position The Tax Debt in Bankruptcy and settlement of Labor Costs for the company bankrupt when associated with right Mendahulu State . writer used a method of normative juridical approach , Namely to discuss the Debt position in the settlement of the Bankruptcy estate Tax based on the laws and regulations .
The position of the Tax Debt in bankruptcy has granted mendahulu and put Tax Debt position as a preferred creditor in payment and settlement of Tax Debts against Tax state. Debt born because the law requires taxpayers to pay taxes to cre countries with the aim to finance the administration of the state . However, the position of the Tax Debt is Faced with the conflicting case where one side of the government as the holder of the rights to the Debt have full authority to Tax income derived from taxes , and on the other hand with the Bankruptcy arrangement is expected.
to create fairness among Creditors . Completion Wage Workers / Laborers in a Bankrupt company when associated with Right Mendahulu actually state The Rule Provided Which workers are entitled to receive compensation in the form of
severance pay amounting to 1 times the provisions of article 156 , paragraph 3 , gratuity , and indemnity rights in accordance with article 156 paragraph 4 and shall take precedence over payment of other Debt . But in fact often ignored workers' Wages . So to Get the right Workers / Labor Worker can apply for The Industrial dispute settlement and settlement outside the industrial relations court in the District Court and Supreme Court .
Position setting Tax Debt settlement and Bankruptcy Wages of Workers in companies that should precede The Government needs to make changes again and also synchronize and harmonize the Laws that Bankruptcy Law, Taxation, and employment that justice will be realized between the Creditors
Keywords : Bankruptcy - Notch Tax - Debt - Wage Workers

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 06. 113 (0004)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Hukum - Hukum Perdata Bisnis., 2013

Deskripsi Fisik

vi, 81 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

09 06. 113 (0004)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM PERDATA BISNIS

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

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