TANGGUNG JAWAB PENGURUS SEBAGAI PENANGGUNG PAJAK DALAM PERALIHAN KEPENGURUSAN PERUSAHAAN

Abstract

The act of collecting tax must be carried out towards the right person, according to the provisions, and have a clear basis for who should be responsible. Sometimes in a company, there is a change of management. This becomes an important issue if there is a tax debt that was issued when the company was still managed by the old management, but when the collecting was to be carried, it turned out that the management had shifted to new management due to one reason or another. Tax regulations stipulate that the management is responsible for settling a company's tax debt if the company fails to settle it. This study aims to analyze the kind of doubts experienced by the Tax Bailiff in collecting action in the case of a change of management. This research is a combination of normative legal research with the statutory approach, and qualitative descriptive research with the purpose to describe or illustrate facts through the answer of a profound interview from the interviewee.  The fact is that the interviewees gave different opinions. From the result of the analysis of these various kinds of thoughts, it can be concluded that it is necessary to make a clearer rule about management related to paying tax debt.