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"Utang pajak memiliki keistimewaan yang membedakannya dengan utang niaga. Dimana utang pajak memiliki Hak Istimewa yang pemenuhannya didahulukan di atas pemenuhan pembayaran utang lainnya. Pokok permasalahan yang akan dibahas dalam tulisan ini adalah mengenai kedudukan utang pajak dalam perkara kepailitan dan bagaimana seharusnya penyelesaian utang pajak atas perusahaan yang pailit. Pokok permasalahan tersebut akan dianalisa dengan menggunakan peraturan di bidang perpajakan dan peraturan di bidang kepailitan. Tujuan dari penelitian ini adalah untuk mengetahui kedudukan utang pajak yang memiliki hak mendahulu pada pelunasan utang pajak atas perusahaan yang pailit. Metode penelitian yang digunakan adalah yuridis normatif yaitu penelitian yang mengacu kepada peraturan perundang-undangan dan penelitian kepustakaan dengan menggunakan data sekunder. Penelitian ini juga menjelaskan pengaturan utang pajak atas kepailitan yang diterapkan di Jepang dan Singapura. Berdasarkan hasil penelitian terhadap kitab undang-undang hukum perdata, undang-undang perpajakan, dan undang-undang kepailitan, utang pajak harus didahulukan karena memiliki hak mendahulu dan penyelesaiannya tunduk dengan yang diatur dalam undang-undang perpajakan.

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Tax debt has specialties that make it different with commercial debt. Tax debt contains privilege to be fulfilled first than other debts. The main issues that would be discussed in this writing are about the position of tax debt in insolvency case and how it supposed to be settlement by the law. The issues would be analyzed with tax regulations and bankruptcy regulations. The purpose of this research is to know about tax debt position that has privilege in winding up process. Research method that is being used is juridical normative method, which means the research is based on regulation and library research that used secondary data. This research also explain the position of tax claims in Japan and Singapore. Based on the research of civil law, tax regulations, and bankruptcy regulations, tax debt must be fulfilled first because his privilege and winding up procedures based on process in tax regulation."

"Pada lembaga keuangan perbankan, kredit macet merupakan persoalan serius. Salah satu upaya bank untuk menanggulangi kredit macet tersebut dengan melakukan penyelesaian secara damai berdasarkan kesepakatan antara bank dengan debitor yang masih mempunyai itikad baik dalam menyelesaikan pinjamannya, Alternatif penyelesaian kredit macet secara paksa dapat dilakukan dengan jalan menyerahkan piutang¬piutang negara tersebut kepada Pengadilan negeri untuk dimintakan upaya eksekusi atas objek jaminan kredit atau menyerahkan permasalahan kredit melalui lelang oleh DJKN. Lelang eksekusi Hak Tanggungan yang dimintakan oleh pemegangnya sangat jarang terjadi, hal ini karena terkadang sulitnya proses pengosongan objek lelang serta keengganan dari pemohon lelang untuk membuat surat pernyataan bersedia bertanggung jawab apabila timbul gugatan,yang sering menjadi permasalahan adalah jika objek lelang ternyata adalah milik pihak ke tiga sehingga objek tidak dapat dilakukan lelang eksekusi.Tesis ini membahas tentang alternatif penyelesaian kredit maces melalui eksekusi objek Hak Tanggungan di Direktorat Jenderal Kekayaan Negara dengan studi kasus di Kantor Wilayah V DJKN Bandar Lampung. Penulis berkesimpulan bahwa penyelesaian kredit macet melalui eksekusi objek jaminan kredit di Direktorat Jenderal Kekayaan Negara telah banyak membantu dalam menyelesaikan permasalahan kredit macet. Hal ini dikarenakan penyelesaian masalah kredit maces melalui lelang lebih cepat dan efektif.Metode penelitian yang digunakan adalah kepustakaan bersifat yuridis normatif dengan cara mempelajari berbagai literatur dan peraturan perundangan yang berkaitan dengan penelitian ini, hasil penelitian dituangkan dalam simpulan berbentuk Deskriptif Analistis dengan harapan dapat menjadi rekomendasi untuk meningkatkan minat masyarakat untuk memanfaatkan jasa lelang dalam menyelesaikan masalah kredit macet serta meningkatkan kinerja Direktorat Jenderal Kekayaan Negara khususnya di Kantor Wilayah V Bandar Lampung untuk lebih meningkatkan pelayanan pada masyarakat dibidang lelang.

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In certain banking financial institutions, non-performing loans or bad debts are considered to be a serious banking problem. This is because the banks are facing fresh capital difficulties due to the continuing scarce of capital. That is the reason why the non-performing loans are to be dealt with effectively, so that banking operations would not be in jeopardy. One way for banks to deal with this problem is through negotiated settlement that is a credit settlement based on agreement between the Bank and the debtor who is still having good faith in settling its loans. On the other hand, a forced settlement to the bad debts still can be done through the submission of the State receivables to the local District Court in order to apply to the Court to execute the credit security object. It can also be done alternatively through the auction of the object by the Directorate General of State Wealth. The execution through the auction of fiduciary rights is in fact seldom happen. This is because wide spread perception in the society that bad debt settlement through fiduciary rights auction is so bureaucratic and a difficult process. In most cases, the object to be auctioned is difficult to be freed from a third party physical control, especially when it is jointly owned by the third party. In this case, the realization of the auction is very much problematic. In other cases, the applicant of the auction is generally not willing to make statutory declaration that he or she be responsible should there be a law suit on this matter in the Court.

This thesis will try to analyze alternative settlement of non-performing loans (bad debts) through the execution of credit security object (fiduciary rights) held by the Dir.Gen. of State Wealth (a case study at the Regional Office V of the DGSW in Bandar Lampung).

The Author concludes that the settlement of bad debts through the execution of credit security object is in reality a good way in settling the non-performing loans. This is due to the fact, that this kind of settlement is generally faster and effective. Auction document is legally an authentic act and in the same time can be used as a legal basis for the transfer of land rights or the change of owners name.

This thesis applies library research method, with juridical and normative approach to the literature and relevant legal documents. The research is reported in the form of evaluative findings and analytical conclusions. It is hoped that this study would serve as a practical recommendation for the public in settling bad debts through the auction of credit security object held by Dir. Gen. of State Wealth. At the same time, it is also hoped that this would enhance the working performance of Dir. Gen. of State Wealth in general."

"Pengaturan Penundaan Kewajiban Pembayaran Utang (PKPU) yang dapat dimohonkan oleh kreditor mempunyai persoalan yang merugikan debitor. Pengajuan PKPU oleh kreditor dalam Undang-Undang No.37 tahun 2004 dianggap sebagai upaya untuk menghancurkan usaha debitor dan tidak sesuai dengan Chapter 11 dalam Bankruptcy Code. Skripsi ini menggunakan metode penelitian normatif yang didasarkan pada bahan hukum primer, sekunder dan tersier sehingga dalam skripsi ini dibahas mengenai latar belakang dan upaya yang harus dilakukan agar pengaturan PKPU dalam Undang-Undang Kepailitan dapat memberikan kepastian hukum bagi debitor dan kreditor. Dengan demikian, kreditor seharusnya tidak diperbolehkan mengajukan PKPU karena dinegara lain, pengajuan PKPU hanya dilakukan oleh debitor. Jika kreditor tetap mengajukan PKPU perlu adanya aturan tambahan yang memberikan rasa adil bagi debitor agar tercapainya kepastian hukum.

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Regulation in suspension of obligation for payment of debt which can be submitted by creditor has a problem, because it can harm a debitor rights. Request a suspension of obligation for payment of debts by creditor in Bankruptcy Act Number 37 of 2004 be judged as a strategy to destroy debitor business and misunderstanding with the concept of Chapter 11 Bankruptcy Code. This essay use normatif method which is based on primary legal material, secondary, and tertiary so that in this thesis explained about the background of  suspension of obligation for payment of debt and the solution to make a good regulation in Bankruptcy And Suspension Of Obligation For Payment Of Debts which can gived rule of law for debitor and creditor. Therefore, a creditor may noy request a suspension of obligation for payment of debts because on the other country, request a suspension of obligation for payment of debts only be requested by debitor. However if the creditor is allowed to request a suspension of obligation for payment of debts, it needs additional rule or regulation which can gived a fairness both of creditor and debitor."

"Today, Robert P. Smith is a legend in the world of finance. Part adventurer and part economic warrior, this Indiana Jones of the financial world was an advance man for the forces of globalization, having spent more than thirty years traveling through five continents, buying and selling high risk securities in the world's most downtrodden economies. So tenuous was his operation and so covert the transactions, that an overnight fluctuation in a country's currency rate could mean the difference between a spectacular profit or a devastating loss. Today, the trade in emerging market debt is worth more than five billion dollars a day, but it was virtually non-existent when Smith, a one-time collections lawyer, pioneered the business in the late 1970s. "Riches Among the Ruins" is the extraordinary story of Robert Smith's search to make money doing the riskiest kind of business. We are at his side as he travels through the treacherous and exhilarating world of the debt trader, dodging bullets and roadside bombs in post-Saddam Iraq, and risking his life on the chaotic streets of Nigeria. As he engages in a battle of wills with businessmen in Istanbul, and loses millions overnight in the ruins of the post-Soviet Russian economy, we experience all of the thrill and terror that accompanies making big money in emerging markets. At once adrenaline-fueled and utterly compelling, this is the gripping story of one man's quest for fortune where others fear to tread."

"Skripsi ini membahas tentang penyelesaian utang piutang melalui permohonan pernyataan pailit, penundaan kewajiban pembayaran utang, dan gugatan wanprestasi. Disamping itu, Skripsi ini membahas mengenai pembuktian sederhana dalam permohonan pernyataan pailit berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang dan membahas mengenai urgensi pengaturan dan penerapan insolvency test di Indonesia. Krisis moneter yang terjadi di Indonesia telah memberikan dampak yang tidak menguntungkan terhadap perekonomian nasional sehingga menimbulkan kesulitan dalam meneruskan kegiatan usahanya dan proses penyelesaian utang piutang. Penelitian ini menggunakan metode yuridis-normatif dengan cara studi kepustakaan didukung dengan hasil wawancara dari beberapa narasumber. Pembuktian dalam kepailitan dan penundaan kewajiban pembayaran utang seharusnya tidak hanya pembuktian formil saja, tetapi juga pembuktian materiil. Insolvency test adalah alternatif yang tepat untuk menggantikan pembuktian sederhana dalam menentukan apakah debitor dapat dinyatakan pailit atau tidak. Penyelesaian utang piutang melalui kepailitan dan penundaan kewajiban pembayaran utang di pengadilan niaga merupakan alternatif dalam penyelesaian utang piutang yang lebih cepat daripada melalui gugatan wanprestasi di pengadilan negeri karena waktu penyelesaian perkara permohonan pernyataan pailit dan penundaan kewajiban pembayaran utang dibatasi oleh undang-undang. Upaya hukum kepailitan hanya tingkat pertama, kasasi, dan peninjauan kembali, sedangkan penundaan kewajiban pembayaran utang tidak dapat diajukan upaya hukum apa pun.

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This thesis discusses debt settlement through the petition for a declaration of bankruptcy, suspension of obligation for payment of debts, and breach of contracts lawsuit. In addition, this thesis discusses there are facts or circumstances summarily proving that the conditions for a declaration of bankruptcy  based on Law  Number 37 of 2004 on Bankruptcy and Suspension of Obligation For Payment of Debts and discusses the urgency of regulation and implementation of insolvency tests in Indonesia. The monetary crisis in Indonesia brings adverse impact on national economy, causing difficulties in continuing its business activities and the process of debt settlement. This research  is normative judicial research which some of data based on the related literatures and interviews. the petition for a declaration of bankruptcy and Suspension of Obligation For Payment of Debts should not only be formal proof, but also material evidence. Insolvency test is the right alternative to replace simple evidence in determining whether the debtor can be declared bankrupt or not. Debt settlement through the petition for a declaration of bankruptcy and suspension of obligation for payment of debts  in commercial courts is an alternative debt settlement solution that is faster than a default claim in a district court because the time of settlement of the case for bankruptcy and suspension of obligation for payment of debts. Bankruptcy The legal remedies are only the first level, cassation, and judicial review, while there are no legal actions could be taken against the decision on suspension of obligation for payment of debt."

"This book offers progressives solutions to health care reform and a balanced budget. ;This book offers progressives solutions to health care reform and a balanced budget. "

"Perjanjian Utang Piutang adalah perjanjian dimana pihak kreditur memberikan sesuatu kepada debitur, dengan syarat pihak debitur mengembalikan dengan jumlah yang sama. Namun diperlukan jaminan atas utang salah satunya hak atas tanah dengan menggunakan Hak Tanggungan, namun ada kalanya kreditor tidak menginginkan eksekusi dalam hak tanggungan, melainkan menggunakan PPJB dan Kuasa Untuk Menjual, yang mana bila debitor ingkar janji, maka kreditor dapat menjual atau memiliki jaminan tersebut. Dengan permasalahan yang dirumuskan adalah bagaimanakah kekuatan hukum pembuatan akta PPJB dan kuasa untuk menjual yang didasarkan pada perjanjian Utang piutang (analisis putusan Pengadilan Negeri Surakarta Nomor 115/Pdt.G/2017/PN.Skt), status peralihan hak atas tanah dan AJB yang dibuat berdasarkan akta PPJB dan kuasa menjual yang didasarkan pada perjanjian Utang piutang dan upaya apa yang dapat dilakukan oleh notaris untuk melindungi kepentingan kedua belah pihak dalam kasus tersebut. Penelitian ini menggunakan metode penelitian yuridis normative, dengan tipologi penelitian deskriptif analitis. pada putusannya hakim menetapkan bahwa PPJB dan Kuasa Untuk Menjual yang dibuat adalah tidak sah, tidak mengikat dan batal demi hukum karena tidak terpenuhinya syarat sahnya perjanjian, yaitu tidak sesuai dengan kesepakatan yang awalnya adalah Utang piutang menjadi jual beli, dan tidak sesuai dengan sebab yang halal karena tujuannya menguasai objek secara melawan hukum. Serta pemindahan hak atas tanah yang dilakukan adalah batal demi hukum, serta upaya yang dilakukan notaris adalah harus menjalankan jabatan dengan tidak berpihak dan menjelaskan akta kepada para pihak.

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Credits Agreement are agreements where the creditor gives something to the debtor, provided that the debtor shall return the same amount. However, collateral for debt is required , one of them is the rights to land by using Mortgage, but sometimes when creditors do not want execution in mortgages, but use PPJB and Power of Attorney to Sell, which if the debtor breaks the promise, then the creditor can sell or have the guarantee. while the problems formulated,  how is the legal force of making PPJB deeds and the power to sell based on the debt agreement (analysis of the Surakarta District Court`s decision Number 115/Pdt.G/2017/PN.Skt), the status of the transfer of land rights and AJB passed or made on the basis of the PPJB deed and the power of attorney to sell based on the debt agreement and what efforts can be made by the notary to protect the interests of both parties in the case. This study uses normative legal research methods, with descriptive analytical research typology. in its decision the judge stipulates that the PPJB and the power of attorney to sell made are invalid, non-binding and null and void because the legal terms of the agreement are not fulfilled, which are not in accordance with the initial agreement that the debt becomes a sale and is not in accordance with the legal because the goal is to control the object against the law. As well as the transfer of land rights carried out is null and void by law, and the efforts made by the notary are to carry out the position impartially and explain the deed to the parties."