The Fulfillment Of Taxation And Labor Rights As The Preferred Creditors In Bankruptcy Cases

Abstract

The aims of this Thesis is to determine the legal seat taxation and laborer as preferred creditor in Bankruptcy. The problem statement which is proposed in this Thesis are: How special is the legal seat of taxation compare to the laborer as preferred creditor in bankruptcy?; How is the settlement of the rights of laborer and taxation as preferred creditor?. The writer apply the normative method in relation to the research as the approach method. The method of analyzing legal material used the descriptive qualitative and comparative method. U.S is taken as the comparative study due to it arise some interesting topic to be discuss concerning the legal seat of taxation and laborer as preferred creditor. The obtained data were descriptively presented and try to corelate according to the convention, legal theories, and scholars’ opinion. The result of this research are: Taxation are entitle to receive precedence rather than the laborer even though both of them is categorized as preferred creditor; when we compare the U.S Bankruptcy Law against the settlement concerning to Batavia Air case its arise some distinction which is in U.S Bankruptcy Law the legal seat of laborer is higher than the taxation while in Batavia Air case laborer and taxation is having the same legal seat in the field of Indonesia Bankruptcy Law. The research which have been conduct by the writer in accordance to the normative method showed us that Indonesia Bankruptcy Law need to explain the regulation in more detail to decrease any doubtness that will arise. It is better for Indonesia to create the Bankruptcy Law such the U.S Bankruptcy Law which it not arise any doubtness concerning the legal seat of the creditor in terms of a company is declared bankruptcy. Key Word: bankruptcy, preferred creditor, taxation, laborer, priority