PENYEMPURNAAN PRINSIP KEADILAN DALAM PENYELESAIAN TAGIHAN PAJAK PADA PROSES KEPAILITAN

Abstract Indonesian regulation upholds justice as a principle, including when conducting tax regulation and bankruptcy law. A conflict of justice principles arises when a taxpayer is declared bankrupt, the receiver’s authority in carrying out a general confiscation can only apply to the assets o...

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Bibliographic Details
Main Authors: Asvini Puspa, Firman Darajat
Format: Article
Language:English
Published: Universitas Gadjah Mada 2023-12-01
Series:Mimbar Hukum
Subjects:
Online Access:https://jurnal.ugm.ac.id/v3/MH/article/view/11459