TINJAUAN PRINSIP EFISIENSI TERHADAP HAK MENDAHULU NEGARA ATAS PIUTANG PAJAK DALAM KEPAILITAN

Abstract

This research is conducted to determine the compatibility of the application of the state's priority rights to tax claims in bankruptcy with the principle of efficiency and to identify the important considerations in the application of the efficiency principle. This research uses descriptive normative legal research, with secondary data as its research material. Research materials are collected through literature review and interviews, using qualitative analysis. Based on the results of this research, the following conclusions are drawn. Based on the cost review, revenue potential and  tax authorities resources, the application of the state's priority rights to tax claims is in line with the principle of efficiency. However, tax authorities can still improve tax efficiency by considering the following points. First, tax collection should preferably be conducted before the debtor is declared bankrupt to ensure that state revenues remain guaranteed without conflicting with the bankruptcy process. Second, if tax collection is based on the Tax Collection Law it must consider revenue potential and expenses. Third, if it is necessary to follow the bankruptcy mechanism, then tax authorities must understand and comply with the provisions of the Bankruptcy Law.