Kedudukan Negara Sebagai Kreditur Preferen dalam Piutang Pajak dalam Kasus Kepailitan
State has preference right in obtaining repayment of the insolvent company. The position of secured creditors are not affected by the bankruptcy. This means that creditors can exercise their rights as if no bankruptcy occurred, so it will generate inequality among creditors tax receivables (state) w...
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| Format: | Article |
| Language: | Indonesian |
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Faculty Of Law Andalas University
2017-10-01
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| Series: | Nagari Law Review |
| Online Access: | http://nalrev.fhuk.unand.ac.id/index.php/nalrev/article/view/21 |