Perbandingan hukum penundaan kewajiban pembayaran utang berdasarkan undang-undang nomor 37 tahun 2004 tentang kepailitan dan penundaan kewajiban pembayaran utang dengan penundaan kewajiban pembayaran utang akibat rehabilitasi berdasarkan financial rehabiltation insolvency act (FRIA) di Philippines = Legal comparison of suspension of payment based on law number 37 year 2004 regarding bankruptcy and suspension of payment and suspension of payment due to rehabilitation based on financial rehabilitation insolvency act (FRIA) in the Philippines