ABSTRAKTesis ini membahas mengenai kedudukan piutang pajak yaitu Surat Paksa padaproses Kepailitan dengan studi kasus PT Bestindo Tata Industri dimana SuratPaksa tersebut terlambat melakukan verifikasi. Tujuan Penelitian ini adalah untukmengetahui sejauh mana Kedudukan Surat Paksa yang mempunyai sifatmendahulu dan dapat dipaksakan, berhadapan dengan Hukum Kepailitan. Ketikaputusan pailit dijatuhkan maka terhadap putusan tersebut dapat dilaksanakansecara serta merta. Harta debitor masuk dalam sita umum, yang pemberesanhartanya tersebut dilakukan oleh Kurator. Hasil dari penelitian ini adalahmeskipun pajak mempunyai sifat mendahulu dan dapat dipaksakan tetapi ketikaterjadi kepailitan maka utang pajak harus tunduk pada aturan hukum kepailitan,sehingga kedudukan piutang pajak ketika tidak dicocokkan pada saat verifikasimaka kedudukan piutang pajak tersebut menjadi kreditur konkuren.

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ABSTRACTThis thesis discussed about the jurisdictional of tax receivable specificallyDistress Warrant in the Bankruptcy procedure using case study of PT BestindoTata Industri in which the Distress Warrant was late involving in verificationprocess. The aim of this study was to identify the extent of Distress WarrantJurisdictional that had privilege in winding up procedure and posed as enforcedcontribution, when dealing with Bankruptcy Act. When the court order ofbankruptcy was imposed, the court order could be executed immediately. Theproperty of the debtor was included in general requisitioning, which performed bya curator. The result of this study showed that even though tax had privilege inwinding up the process and posed as enforced contribution, when bankruptcyoccurred the tax liability had to follow the bankruptcy act. Therefore when the taxjurisdictional was not prevalent during verification, the tax jurisdictional becameconcurrent creditor