Application of Tax and Customs Sanctions Against Debtors in Suspension of Payment and Bankruptcy Case

Abstract

Debt settlement through the mechanisms of suspension of payment and bankruptcy often comes into conflict with the state’s financial rights in the form of tax debts arising from trade, export and import activities. In relation to the application of administrative sanctions in the form of interest and fines, the Bankruptcy and Suspension of Payment Law states that interest and fines cannot be calculated after the debtor is declared in suspension of payment or bankrupt, while the tax and customs laws state that fines will continue to be calculated until the bill is paid in full, and coercive measures can be taken. Researchers will examine how administrative sanctions are applied to bankrupt debtors and how the mechanism for applying repressive sanctions to bankrupt debtors works? This research uses normative-empirical methods and analytical descriptive research specifications. The research results conclude that administrative sanctions for tax debts can still be applied to debtors even if they are in a state of bankruptcy can be applied to the personal assets of the taxpayer, and coercive measures can be taken. Repressive sanctions can be carried out against bankrupt debtors by officials from the Directorate General of Taxes or the Directorate General of Customs and Excise as a last resort based on the PPSP Law. The researcher provides the following suggestions: harmonization of laws and regulations is needed to prevent overlapping regulations and authorities and regulations under the law are needed to technically regulate the implementation of corporal punishment so that there is no legal vacuum.