KEDUDUKAN KURATOR DALAM PENANGANAN PERKARA PIDANA PERPAJAKAN ATAS PERSEROAN TERBATAS PAILIT
Abstract
This research is motivated by Tax Criminal Pretrial Case Decision No. 19 / Pid.Pra / 2018 / PN.DPS by the Denpasar District Court. The pretrial judgment granted the petition for the cancellation of the determination as the suspect with consideration without involving the Curator in Preliminary Evidence Examination resulting invalid examination. This research will identify the legal standing of the curator in tax criminal law enforcement of bankrupt limited company and identify who should represent a bankrupt limited company in tax criminal law enforcement. This research applies descriptive qualitative method using legal discipline approach. The findings indicate that the curator doesn’t have legal standing to represent a bankrupt limited company in tax criminal law enforcement, and criminal liability in tax crime is a individual responsibility who cannot be represented. The results of this research are expected to provide advice to the Directorate General of Taxation to propose a Supreme Court Regulation regarding tax law enforcement procedures for a bankrupt Limited Company