Conflict Between Fulfillment of Tax Obligations and Fulfillment of the Rights of Dependence Holders
Journal Title: International Journal of Social Science And Human Research - Year 2023, Vol 6, Issue 12
Abstract
Banks are institutions that have an essential role in national economic development. Banks function as institutions that store and distribute funds to the public in the form of credit. In distributing and providing credit from banks to debtors, even though a credit analysis has been carried out, there are still risks that may be borne by the bank, such as late payments and failure to pay. Therefore, banks need Credit Collateral as collateral if this risk occurs. Credit collateral is an asset from a debtor guaranteed to the bank by installing a mortgage right so that the bank has the rights to the debtor's guaranteed assets. For debtors who have tax debts, the State will take their assets to pay their tax debts, including assets handed over to the bank. The problem occurs in this case where the bank's rights as the holder of mortgage rights are faced with the State's rights to fulfill tax debts. Tax bills will be considered the highest priority in the proceeds from the sale of assets. Even though the bank has mortgage rights, tax claims are usually still prioritized over the bank's rights. So, in particular financial or legal matters, the State may have a particular claim or priority over certain payments or assets, and the State may defeat the mortgage holder.
Authors and Affiliations
Reiza Wirambara, Anselmus Leduq, Aurelio Ravi Saputra, Theresia Anita Christiani
Keywords
Related Articles
- EP ID EP726127
- DOI 10.47191/ijsshr/v6-i12-101
- Views 66
- Downloads 0
The Effect of Metacognition and Reading Strategies Awareness on Reading Comprehension
This study aims to explore the influence of metacognitive awareness and reading strategy awareness on the reading comprehension skills of senior high school students. A quantitative approach with a correlational method w...
Teaching Decimal Operations to Develop Mathematical Thinking and Reasoning Competency for Primary School Students in Vietnam
Vietnam is in the process of comprehensively reforming education. In 2018, the Vietnamese Ministry of Education and Training issued the General Education Program. In addition to general competencies, the 2018 General Edu...
The Development of Multicultural Curriculum for Islamic Religious Education: A Literature Review
The integration between curriculum and multicultural awareness is one of the solutions to create a good education. This article aims to review the development of a multicultural-based curriculum in Indonesia. This resear...
Digging Up of the Forbidden and Disclosure of the Hidden: A Dominant Presence or Rockets That Penetrate the Walls of Reality Thorough the Narrative World? A Reading in the Literature of the Saʿūdi Women Writers Banāt Al-Riyāḍ by Rajāʾ Al-Ṣāniʿ as a Sample
The literary movement in the Gulf remained for several decades without feminist creativity till the end of the twentieth century nearly, when a lot of cultural, educational, and intellectual changes and the social transf...
Use of Practicum Learning Methods in Improving Learning Outcomes
The purpose of this research is to find out whether the application of practicum methods can improve learning outcomes as well as to know how much the increase in chemistry is learning outcomes that are taught using the...