4 research outputs found

    The Standings of Tax Receivables in Bankruptcy Cases : A Study on Managing and Settling Assets

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    The state's privilege right to tax receivables in bankruptcy cases is regulated differently under various laws and court decisions in Indonesia. In general, tax receivables in bankruptcy have privilege position over other creditors, including secured creditors such as banks, mortgage holders, fiduciary guarantees and finance companies, preferential creditors and concurrent creditors. The creditor's tax debt to the state should be paid first before any payment to other creditors. However, the Director General of Tax under the Ministry of Finance of the Republic of Indonesia often faces problems in claiming the payment as the Ministry claims for the payment are always rejected by the Court. Each of the existing legal rules and decisions provides different answers to this problem, resulting in legal uncertainties. This research is conducted using the normative juridical approach and supported by the empirical analysis. The data collection is conducted by document studies and supported by court decisions. This research aims to inquire and analyse the position of tax receivables in the distribution of bankruptcy estate of debtors among other creditors, the role of the curators, both state and private curators, in the bankruptcy estate distribution in order to find a legal solution to the aforementioned issue according to the normative legal provisions that apply

    Problems, Expectations, and Recommendation in Guidelines for Implementation of COVID-19 Prevention Health Protocols in the Workplace in Bali Province; a Qualitative Study

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    BACKGROUND: Formal and informal sector worker is encouraged as the agent of change in the new normal era. They are demanded to perform adequate health measures, stay productive, and prevent the spread of COVID-19. Health protocol guidance has been issued and introduced to guide the initiative of COVID-19 prevention and control. AIM: This study aimed to describe the issues encountered during the implementation of the health protocol, the expectation, and recommendations for the current health protocol guidance in the workplaces setting. METHODS: This qualitative study enrolled a descriptive-exploratory design. We explored that the issues and hindrances had encountered during the execution of the guidance, the expectation, and recommendation. Eligible study participants recruited by the purposive sampling technique. Data were collected on June 2021 by directing sessions of focus group discussion. The collected data then analyzed by the thematic approach employing QSR Nvivo 12. RESULTS: Several issues identified were the vagueness of the parties responsible for the oversight and enforcement function on several issues or fields, lack of intensive dissemination of the importance of health measures in preventing COVID-19 transmission by the authorized officers, and inadequate health measures implementation. Participants yearned for more comprehensive and clear technical guidance. Health promotion education also suggested being included in the guidance. CONCLUSION: This study proposed the establishment of a more comprehensive, clear, and brief guidance to induce its adequate execution of health measures or protocols.</jats:p
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