THE STATE POSITION AS A PREFERENT CREDITOR OF THE TAX DEBT IN BANKRUPTCY
Bankruptcy is a decision issued by the Court that resulted in a general confiscation of all the wealth owned and the wealth that will be owned by the debtor in the future. The State has the preference right to tax debt on the property of the Taxpayer. This means that the position of the state as a p...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2018-06-01
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| Series: | Journal of Private and Commercial Law |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jpcl/article/view/14514 |