Pertanggungjawaban Pemegang Saham atas Perseroan Pailit yang Dinyatakan Terutang Pajak

Abstract

A shareholder is not always liable for the number of stocks he has remitted when the corporation sustains a loss. A bankrupt corporation which sustains a loss and is not able to pay off its tax can be caused by vested interest or conflict of interest ‘among shareholders so that they take their own responsibility. This shareholders’ liability can continue until a condition when a corporation is bankrupt due to tax payble. How is the liability of legal entity of a bankrupt corporation which is in tax liability according to tax law and how is the liability of shareholders for a bankrupt corporation which is in tax payble according to tax law?

‘The research used judicial normative method, and interviews were conducted 10 support normative argumentations. It also used perspective method. The data were gathered by conducting library research and analyzed qualitatively. The conclusions were drawn deductively

The liability of legal entity of a bankrupt corporation which is stated as tax payble according to tax law involves curator, board of directors, individuals, and shareholders. Liability after a corporation is bankrupt becomes the liability of a curator to organize the property of the bankrupt corporation stipulated in Article 32, paragraph 1, letter b of UUKUP. A curator begins to do his job and to take liability since the verdict on bankruptcy is handed down by the Commercial Court, while board of directors of a bankrupt corporation had no right to manage a bankrupt corporation unless his lability is asked before the Court if the verdict of bankruptcy is appealed or judicially reviewed. Majority shareholders are liable for the paying off all debts of a bankrupt corporation which is in tax payble according to Article 21 in conjunction with Article 32 of UUKUP, based on public interest in which the State acts as the preference curator. Majority shareholders have the authority to determine the policy and decision making in performing the activities of corporation. It is recommended that government make law or regulation to supervise curator in organizing the inventory of bankruptcy in paying off tax layble of a bankrupt corporation. Shareholders should take unlimited liability as itis stipulated in Article 2, paragraph 6 of UUPT when the minimum requirement of the shareholders is not fulfilled, and according to Article 3, paragraph 2, letters, c, and d of UUPT when shareholders have bad faith or are illegal. Majority shareholders also take liability for the paying off the debts of a bankrupt corporation which is in tax liability according to Article 21 in conjunction with Article 32 of UUKUP.