SINKRONISASI ATAS INTERPRETASI PEMBAGIAN HARTA PAILIT KEPADA TENAGA KERJA YANG DIDAHULUKAN TERHADAP TAGIHAN HAK NEGARA (Analisis Putusan MK NO. 67/PUU-XI/2013 terkait Kedudukan Tenaga Kerja dan Pajak Negara Dalam Pembagian Harta Pailit)

Andre Rizaldy, . (2025) SINKRONISASI ATAS INTERPRETASI PEMBAGIAN HARTA PAILIT KEPADA TENAGA KERJA YANG DIDAHULUKAN TERHADAP TAGIHAN HAK NEGARA (Analisis Putusan MK NO. 67/PUU-XI/2013 terkait Kedudukan Tenaga Kerja dan Pajak Negara Dalam Pembagian Harta Pailit). Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Workers/laborers are parties who are entitled to bankruptcy property for their wage debts and/or their payment rights for work contributions that have been given to the Company that has been declared bankrupt as stated in the Constitutional Court Decision No. 67/PUU-XI/2013. They deserve to be prioritized because of the contributions that have been given and regulated in the follow-up to the decision through Article 95 (4) of the Law on Unemployment as it prioritizes the repayment of debts, labor wages, and other payment rights when the company goes bankrupt from other creditors. However, there are provisions of Article 19 (6) of the Law on Tax Collection by Compulsory Letter Jo. Article 21 (3) of the Law on General Provisions and Tax Procedures which still maintains the provision of prioritizing the right to collect tax debts from other creditors. This creates legal inconsistency and has implications for legal uncertainty. This research uses a normative-juridical research type with a legislative approach, a case approach, and a conceptual approach. The results of this study show that synchronization is closely related to legal certainty and justice. Justice and legal certainty are 2 things side by side to create just law. When labor is not given a synchronous formulation of norms, it results in many cases of wage debt and workers' payment rights being set aside. Synchronization between fellow laws that are not in sync with the Constitutional Court Decision No. 67/PUU-XI/2013 needs to be vertical, horizontal, and functional. The synchronization of the Constitutional Court Decision No. 67/PUU-XI/2013 is important considering the considerations and warnings of its decision which changed the hierarchy of creditors' preliminary rights with the birth of a new type of creditor, namely absolute preferred creditors for labor/worker wage debts and priority preferred creditors for the payment of labor/worker rights.

Item Type: Thesis (Tesis)
Additional Information: [No. Panggil : 2310622048] [Pembimbing 1 : Muthia Sakti] [Pembimbing 2 : Iwan Erar Joesoef] [Penguji 1 : Heru Sugiyono] [Penguji 2 : Diani Sadiawati]
Uncontrolled Keywords: Bankruptcy, Workers, Constitutional Court Decision
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Program Studi Hukum (S2)
Depositing User: ANDRE RIZALDY
Date Deposited: 28 Aug 2025 06:47
Last Modified: 28 Aug 2025 06:47
URI: http://repository.upnvj.ac.id/id/eprint/39915

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