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"Endless Economic crisis knock over Indonesia since 1997 causing many companies cannot pay for the obligation and the creditor proposed it to be a bankrupt in Commercial Justice. This Condition for Tax General Directorate (DJP) become separate problems, because to the number of Taxpayers which is bankrupt cause DJP losing of Taxpayer and un-billed for tax debt. In bankrupt case there is interesting matter needing careful attention that is existence of different interpretation of Judge of Commercial Justice to the domiciling of tax debt. At the case of PT. ABC Judge of Commercial Justice treat tax debt is equal to commercial debt, whereas at case of PT. XYZ, Judge of Commercial Justice differentiate tax debt of commercial debt so that, it has to pay ahead then the rest of estate divided for the creditor of other commercial. Therefore problem which raised in this research is how domiciling Taxation rule in penalty system in Indonesia and whether there is correlation of synergy between Taxation rule with rights rule and bankrupt bill for debt including tax payable and what effort able to be conducted to harmonize taxation rule with Bankrupt rule. Research method used is descriptive with qualitative approach. From research result obtained result of tax rule that has to domicile as lex specialis in Indonesia law for problem related to tax, while civil law and other public law as lex generalis. But in Bankrupt rule, bankrupt problem is lex specialis, so that has to domicile which is equal strength. So that whether DJP and Commercial Justice stay with rule of each rule which cause UUK (bankrupt rule) with Taxation rule cannot synergize in solution of tax debt for company's bankrupt. Position relating to lex specialis, hence both, that is taxation rule and bankrupt rule is less synergy, this matter seen in case of PT. ABC and PT. XYZ. Judge of Commercial Justice handling the case in different interpretation. In case of PT. ABC Judge of Commercial justice overrule tax and only focusing at Bankrupt rule in order to be billed for tax payable DJP must conduct an effort to many levels of Cassation Appellate Court.While case of PT. XYZ Judge of Commercial Justice overrules the problem of tax from bankrupt problem because tax arranged in Taxation rule, it means that Judge of Commercial Justice pay attention at Taxation rule as lex specialis. The above mentioned can be avoided by adding coherent rule in bankrupt rule that tax has to be differentiated with civil debt and is not in bankrupt scope.In order to have legal force which is jurisprudence remain from Appellate Court decision in case of cassation taxation area was presumably packed into recorrection of other trading law. For example bankrupt problem, Bankrupt rule consist of 308 section only mentioning word " taxation" that is section 113 Sentence (1) letter b, expressing that must be done verification tax debt, without expressing that tax is not civil debt. This matter not explained in explanation of section 113 UUK (bankrupt rule) so that just arise different interpretations or understanding. By equalizing DJP with other creditor make DJP must be at one's feet of bankrupt mechanism, in fact, clearly tax debt is not civil debt so that there must be coherent in UUK that DJP is not creditor and tax debt is not civil debt but obligation of political. In order to conduct activity of collection at once and at the same time Taxpayer showing bankrupt marking, hence DJP need information from Commercial Justice if there is Taxpayer which is processing by application of its bankrupt. It can be made by a kind of MoU (Memorandum of Understanding) between DJP with Commercial Justice to obtain information quickly if there is bankrupt case. Then resources of DJP out of condition to finish tax collection at Taxpayer which is bankrupt, hence activity of collection tax can be more intensive again."

"Endless economic crisis knocked over Indonesia since 1997 and causing many companies unable to pay for the obligation and creditor proposed it to be a bankrupt in Commercial Justice. This condition for Tax General Directorate (DJP) become separate problems, because to the number of Taxpayers which is bankrupt cause DJP losing of Taxpayer and un-billed for tax debt. In bankrupt case there is interesting matter needing careful attention, such as at PT XYZ it explained to why the defined tax debt is based on SKP and aggregated by a warrant are unpaid thoroughly instead state has preferential right to tax debt over tax defendant properties. DJP should conduct a law effort to appeal level through Supreme Court in order to billing tax debt. Therefore problem raised in this research is to describe how the implementation of preferential right by a country in paying of ta debt at bankrupt case of PT.XYZ and numerous barriers which become an insulator implementation of preferential right from country in paying of tax debt at bankrupt case of PT XYZ.Research method used is a descriptive with a qualitative approach. In solving case of PT XYZ case it is necessarily to apply Bankruptcy provisions so that research results are obtained and take no base account of tax provisions as an extra ordinary rules. Therefore PT XYZ?s preferential right has not run well in billing tax debt. This will caused of many obstacles turn to insulator as to know of DJP postponement in learning any bankruptcy of tax payer information also caused a long effort to bill, and the adjustment of preferential right in tax provisions is limited by time. The existency of curator?s role in paying tax debt of tax payer bankruptcy that has a consideration in sharing acquisition of debt sales, and tax provisions of preferential right clashes with workforce provisions of preferential right and during in billing tax payer should follow bankruptcy process so that will cause tax debt put into equation of common debt.By anticipating the bankruptcy of tax payer it is necessary for DJP to look in to information and cooperation through Memorandum Of Understanding (MoU) with Commercial Court in order to perform an instant billing. KPP shall notify curator of DJP?s position which have a preferential right against Tax Payer bankruptcy. In order to have a standing law force, a Supreme Court Jurisprudencial during in appealing case recommend to tax sector to be inserted into revision of Bankruptcy Provisions. Implementation of Chapter 41 verse (3) legislation number 4 year 2008 of Bankruptcy, has mentioned that the replacement of settlement of tax debt collection are beyond bankruptcy process paths. It is expected that government would provide a strict management in constructing provisions in which related to Tax Preferential Right, or of imbalance between Tax Provisions with other Legislations that should be reviewed."

"Utang pajak memiliki keistimewaan yang membedakannya dengan utang niaga. Dimana utang pajak memiliki Hak Istimewa yang pemenuhannya didahulukan di atas pemenuhan pembayaran utang lainnya. Pokok permasalahan yang akan dibahas dalam tulisan ini adalah mengenai kedudukan utang pajak dalam perkara kepailitan dan bagaimana seharusnya penyelesaian utang pajak atas perusahaan yang pailit. Pokok permasalahan tersebut akan dianalisa dengan menggunakan peraturan di bidang perpajakan dan peraturan di bidang kepailitan. Tujuan dari penelitian ini adalah untuk mengetahui kedudukan utang pajak yang memiliki hak mendahulu pada pelunasan utang pajak atas perusahaan yang pailit. Metode penelitian yang digunakan adalah yuridis normatif yaitu penelitian yang mengacu kepada peraturan perundang-undangan dan penelitian kepustakaan dengan menggunakan data sekunder. Penelitian ini juga menjelaskan pengaturan utang pajak atas kepailitan yang diterapkan di Jepang dan Singapura. Berdasarkan hasil penelitian terhadap kitab undang-undang hukum perdata, undang-undang perpajakan, dan undang-undang kepailitan, utang pajak harus didahulukan karena memiliki hak mendahulu dan penyelesaiannya tunduk dengan yang diatur dalam undang-undang perpajakan.

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Tax debt has specialties that make it different with commercial debt. Tax debt contains privilege to be fulfilled first than other debts. The main issues that would be discussed in this writing are about the position of tax debt in insolvency case and how it supposed to be settlement by the law. The issues would be analyzed with tax regulations and bankruptcy regulations. The purpose of this research is to know about tax debt position that has privilege in winding up process. Research method that is being used is juridical normative method, which means the research is based on regulation and library research that used secondary data. This research also explain the position of tax claims in Japan and Singapore. Based on the research of civil law, tax regulations, and bankruptcy regulations, tax debt must be fulfilled first because his privilege and winding up procedures based on process in tax regulation."

"Penelitian ini menganalisis tentang Pajak Masukan atas gula konsumsi berdasarkan PMK Nomor 116/PMK.010/2017 terhadap kinerja keuangan di PT ABC dan PT DEF. PT ABC dan PT DEF merupakan perusahaan yang bergerak di industri gula. Dengan berlakunya kebijakan pada PMK Nomor 116/PMK.010/2017 yang menjadikan gula konsumsi sebagai bukan Barang Kena Pajak (Non BKP), mempengaruhi PT ABC dan PT DEF sehingga terdapat kegiatan usaha yang terutang dan tidak terutang Pajak Pertambahan Nilai (PPN). Penelitian ini dilaksanakan dengan melakukan wawancara mendalam kepada delapan narasumber dan analisis dokumen perusahaan. Berlakunya PMK Nomor 116/PMK.010/2017 memberikan perubahan pada proses pembukuan, pengelolaan PPN, metode pengkreditan PPN Masukan, serta berdampak pada kinerja keuangan. PPN Masukan atas produksi gula konsumsi yang telah dibayarkan tidak dapat dikreditkan sehingga atas PPN Masukan gula konsumsi menjadi biaya tambahan pada Harga Pokok Penjualan. Analisis ini menggunakan metode pemungutan Credit Method dan pengkreditan PPN Masukan secara proporsional. Dari hasil analisis tersebut dapat diketahui bahwa PPN Masukan yang tidak dapat dikreditkan atas gula konsumsi berpengaruh pada kinerja keuangan PT ABC dan PT DEF.

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This study analyses Value Added Tax (VAT) -in on consumption sugar based on PMK Number 116 / PMK.010 / 2017 towards financial performance at PT ABC and PT DEF. PT ABC and PT DEF are companies engaged in sugar industry. With the enactment of the policy in PMK Number 116 / PMK.010 / 2017 which makes consumption sugar as Non-BKP, affects PT ABC and PT DEF so that there are business activities that are owed and are not owed VAT. This research was conducted by conducting interviews with eight respondents and analysis of the companies’ documents. The enactment of PMK Number 116 / PMK.010 / 2017 provides changes to the bookkeeping process, Tax Management of VAT, credit methods of VAT-in, and has an impact on financial performance. VAT-in on consumption sugar production that has been paid cannot be credited so that the VAT - in for consumption sugar becomes an additional cost in the Cost of Goods Sold. This analysis uses the Credit Method and crediting VAT-in proportionally. From the analysis, it can be concluded that the in VAT-in that cannot be credited on consumption sugar affects the financial performance of PT ABC and PT DEF."

"Utang Pajak merupakan utang yang sifatnya istimewa, yang berdasarkan peraturan perundang-undangan diberikan kedudukan yang paling tinggi diantara kreditur lainnya, karena itu negara disebut memiliki hak mendahulu atas pelunasan utang pajak. Dalam kepailitan, penerapan dari Hak Mendahulu atas utang pajak ini seringkali dikesampingkan sehingga mengakibatkan pelanggaran pada Undang-Undang Perpajakan. Selain Utang pajak, Penerima Jaminan Fidusia juga memiliki Hak Mendahulu Jaminan Fidusia atas pelunasan piutang dari penjualan objek jaminan fidusia. Sehingga apabila keduanya dihadapkan di dalam suatu perkara kepailitan, maka akan terjadi benturan diantara kedua Hak Mendahulu. Melalui studi kasus Putusan Mahkamah Agung Nomor 72PK/Pdt.Sus-Pailit/2015, akan dilakukan analisis terhadap penerapan Hak Mendahulu Negara atas utang pajak dan Hak Mendahulu Jaminan Fidusia di dalam putusan tersebut dengan juga menganalisis pertimbangan hakim atas penerapan kedua hak mendahulu ini. Pokok permasalahan yang akan dibahas di dalam tulisan ini adalah mengenai kedudukan KPP-PMAD dan Tennan Metal selaku kreditur dengan hak mendahulu di dalam kasus kepailitan PT. Yinchenindo Mining Industry dan penerapan Hak Mendahulu di dalam Putusan a quo. Penelitian ini akan dilakukan dengan menggunakan metode penelitian yuridis normatif dengan menelusuri sumber data sekunder dengan menggunakan literatur seperti peraturan perundang-undangan dan buku sebagai bahan untuk menganalisis. Hasil penelitian menyatakan bahwa kedudukan KPPPMAD adalah sebagai kreditur preferen walau tidak diatur secara eksplisit di dalam UU Kepailitan dan PKPU sedangkan Tennan metal sebagai Kreditur separatis kemudian terkait dengan penerapan Hak Mendahulu di dalam Putusan baik Hak Mendahulu negara atas utang pajak maupun Hak Mendahulu atas Jaminan Fidusia tidak diterapkan di dalam putusan ini atau dengan kata lain dikesampingkan. Penerapan keduanya secara bersamaan susah untuk dilakukan di dalam kondisi kepailitan yang harta pailitnya tidak cukup untuk melunasi utang-utang para kreditur

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Based on legislation Tax Debts are given the highest position among other creditors, therefore the state is said to have the right of precedence over the repayment of tax debts or this right could also be referred as tax claim priority. In the event of bankruptcy, the application of the tax claim priority is often disregarded, resulting in violations of the Tax Law. In addition to the tax debt, the Fiduciary Beneficiary also has a Fiduciary Guarantee Priority on the repayment from the execution of the object of the fiduciary guarantee. So that if both are faced in a bankruptcy case, there will be a collision between the two Priority Rights. Through a case study of Supreme Court Decision Number 72PK/Pdt.SusBankruptcy/2015, an analysis will be made of the application of the Tax Priority Claim over tax debts and the Fiduciary Guarantee Priority Right in the decision by also analyzing the judge's consideration of the application of these two Priority Rights. The matter discussed in this paper is the position of KPP-PMAD and Tennan Metal as creditors with Priority Rights in the bankruptcy case of PT Yinchenindo Mining Industry and the application of Priority Rights in Supreme Court Decision a quo. This research is using juridical normative method by using secondary data as the main source of this research. Based on the results of the analysis, it is known that although the position of KPP-PMAD is not determined inside Bannkcruptcy law but it is referred as a preferred creditor and Tennan Metal is as a separatist creditor, then related to the application of the Priority Rights in the court decision, both rights are not applied in this court decision. Applying both simultaneously is difficult in bankruptcy situations where the bankruptcy estate is insufficient to pay off creditors' debts"

"Ketentuan perpajakan menempatkan negara sebagai pemegang hak mendahulu atas tagihan pajak.Hak mendahulu ini memberi kesempatan kepada Negara untuk mendapatkan bagian lebih dahulu dari kreditur lain atas hasil pelelangan barang-barang milik Penanggung Pajak di muka umum guna menutupi atau melunasi utang pajaknya.Pengaturan tentang hak mendahulu berkaitan dengan utang pajak dalam kenyataannya tidak diterapkan secara benar. Direktorat Jenderal Pajak justru mengalami kerugian akibat adanya permohonan pailit. Salah satu kemungkinan rekayasa adalah dengan teknik homologatie sebagaimana diatur dalam Pasal 281 ayat (1) UU Kepailitan. Berdasarkan teknik tersebut kemudian wajib pajak mengajukan masalahnya ke Pengadilan Niaga.Kedudukan Direktorat Jenderal Pajak sangat kuat sebagai pemegang utang pajak termasuk dalam hal kepailitan. Keputusan pengadilan niaga yang mengabaikan kedudukan pemerintah atau negara terhadap utang pajak tidak menghalangi pemerintah atau negara untuk tetap melakukan pemungutan. Apalagi mengingat bahwa jika putusan pengadilan dijatuhkan oleh pengadilan umum bukanlah penyelesaian masalah perpajakan yang semestinya karena berdasarkan peraturan perundang - undangan telah diatur kompetensi absolut dari Peradilan Pajak dalam menyelesaikan sengketa pajak."

"Penelitian ini menganalisis perlakuan akuntansi dan perpajakan yang tepat atas sengketa pajak biaya tooling di PT XYZ. Biaya tooling dibayarkan oleh oleh PT. XYZ kepada PT. PQR dalam rangka memproduksi pesanan dari PT. HOA. Penelitian ini merupakan studi kasus dengan teknik analisis dekriptif kualitatif berdasarkan dokumentasi dan hasil wawancara. Hasil analisis berdasarkan regulasi dan hasil wawancara, biaya tooling dapat dikapitalisasi oleh PT. XYZ sebagai aset tetap jika manfaat lebih dari satu periode, jika tidak maka akan diakui sebagai beban. Biaya tooling dapat diperlakukan sebagai sewa (aset hak guna) secara akuntansi oleh PT. HOA, jika secara substansi memenuhi kriteria sewa atau mengandung sewa. Perpajakan tidak mengakui prinsip transaksi mengandung sewa dalam transaksi tersebut sehingga biaya tooling tidak dapat diakui sebagai sewa menurut pajak.

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This study analyses the appropriate accounting and taxation treatment for tooling fee tax disputes at PT XYZ. The tooling fee is paid by PT. XYZ to PT. PQR in regards to produce orders from PT HOA. This research is a case study with qualitative descriptive analysis techniques based on documentation and interviews. The result of the analysis is tooling costs can be capitalized by PT XYZ as a fixed asset based on regulations and interviews. It can be capitalized if its benefit is more than one period otherwise, it will be recognized as an expense. Tooling costs can be treated as leases (right of use assets) in accounting perspective by PT HOA, if it substantially fulfils the criteria of a lease or contains a lease. Taxation does not recognize the principle of a transaction containing a lease in the transaction. Thus, tooling costs cannot be recognized as a lease in tax perspective."

"Peneiitian ini bertujuan untuk mengetahui dan memahami berbagai mekanisme dalam meiakukan restrukturisasi hutang suatu perusahaan yang berkaitan dengan aspek perpajakan, khususnya berkenaan dengan penyelesaian hutang melalui BPPN dan pihak ketiga yang ditunjuk oleh BPPN.Penelitian ini menggunakan metode deskriptis analisis, yaitu dengan menggunakan rumus-rumus yang diatur dalam ketentuan undang-undang perpajakan, Sedangkan data yang dikumpulkan berupa data primer dan sekunder. Data primer diperoleh dari wawancara dan pengamatan lapangan. Data sekunder diperoleh dari dokumen-dokumen perusahaan.Berdasarkan analisis data yang telah dilakukan diperoleh hasil bahwa dengan melakukan restrukturisasi hutang melalui BPPN perusahaan dapat mengurangi kewajiban pajak yang harus dibayarkan. Namun demikian, mekanisme yang telah diajukan oleh perusahaan tidak dapat direalisasikan mengingat masih adanya permasalahan hukum, khususnya dalam masalah perpajakan yang belum diselesaikan oleh perusahaan. Penyelesasian lain yang ditawarkan oleh BPPN adalah memberikan alternatif agar penyelesaian hutang dilakukan melalui pihak ketiga yang ditunjuk oleh BPPN. Hasil yang diperoleh adalah permohonan restrukturisasi hutang perusahaan disetujui, hanya saja pelaksanaannya belum maksimal.Agar di masa mendatang perusahaan dapat menata kembali kinerja keuangannya secara lebih baik dan terarah maka peneliti menyarankan agar perusahaan memanfaatkan peluang yang diatur dalam undang-undang perpajakan secara optimal sehingga kewajiban pajak yang timbul dapat diminimalisasi.

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The objective of this research is to find and understand any kind of mechanism to provide the debt restructuring of the company regarding the tax implementation, especially in connection with debt settlement through Indonesian Banking Restructuring Agency (IBRA) and the third party appointed by IBRA.

The problem of the research are how do the company provide the debt restructuring through IBRA and the third party appointed by IBRA to minimize tax expenses.

This research was conducted using descriptive analysis method by formulation mentioned in tax regulation. The data sources consist of primary and secondary data. Primary data collected by interview and survey. Secondary data collected from supporting documents of the company.

Based on the data analysis collected, the result of the research shows that the company be able to minimize tax expenses if they restructuring their debt through IBRA. But in fact, the mechanism have been proposed by the company was failed because of there was a legal pending matters especially taxes problem has been finished yet. The other solution offering by IBRA is make the agreement with third party appointed by IBRA to settle the company?s debt.

Therefore, to reform their financial perfomtance, the company should be taken an advantage which is regulated by tax regulation."