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Tinjauan Hukum Penerapan Hak Mendahulu Utang Pajak Dalam Perkara Kepailitan Pt Industries Badja Garuda Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, Siti Fatimah Citra Nurislamiati
Tinjauan Hukum Penerapan Hak Mendahulu Utang Pajak Dalam Perkara Kepailitan Pt Industries Badja Garuda Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, Siti Fatimah Citra Nurislamiati
"Dharmasisya” Jurnal Program Magister Hukum FHUI
This paper discusses the application of pre-emptive rights over tax debt collection in bankruptcy disputes regulated in Article 41 paragraph (3) of Law Number 37 of 2004 concerning the Bankruptcy and Deferral of Debt Payment Obligations displayed by the Directorate General of Taxes. Tax debts outside the bankruptcy process for compulsory taxes are being filed for bankruptcy by requesting the Commercial Court to return all tax liabilities that would harm the interests of the country. In the event that a taxpayer has been declared bankrupt, the Directorate General of Taxes still has the right to overtake and is privileged, requesting …
Debt, Development, And Human Rights: Lessons From South Africa, Daniel D. Bradlow
Debt, Development, And Human Rights: Lessons From South Africa, Daniel D. Bradlow
Michigan Journal of International Law
This paper, through a case study of financial sanctions against South Africa, demonstrates that it is possible to design a development-oriented financial sanctions strategy against any country that violates the human rights of its citizens and in which government regulations, including exchange controls, result in foreign-owned financial assets being trapped in the target country. This strategy will both deprive the perpetrators of the human rights violations of new funds and will help redirect the blocked funds into activities that are designed to promote the political and socioeconomic development of the victims of the human rights abuses. The means for identifying …