Legal Standing of Tax Bearers after the Completion of Bankruptcy Due Process

Abstract

The purpose of this research is to identify legal responsibilities of the Shareholders and Management of the company as tax bearers (the parties responsible for paying taxes) to carry out rights and obligations of tax payer’s representative after the completion of bankruptcy due process by bankruptcy solicitor and to identify legal efforts of the Company's Shareholders and Management to be legally unaccountable to jointly pay the company's unpaid tax debt after the completion of bankruptcy due process.