Legal Certainty Regarding the Trustee’s Liability for Payment of the Remaining Tax Debt of a Bankrupt Corporation

Christwan Christwan; Lenny Nadriana

doi:10.59141/jiss.v7i9.2568

Authors

Christwan Christwan Universitas Dirgantara Marsekal Suryadarma
Lenny Nadriana Universitas Dirgantara Marsekal Suryadarma

DOI:

https://doi.org/10.59141/jiss.v7i9.2568

Keywords:

bankruptcy, curator, managers, tax debt

Abstract

Corporate bankruptcy may result in outstanding tax debts when the bankruptcy estate is insufficient to satisfy tax obligations, creating uncertainty regarding whether liability rests with the curator, directors, or the bankrupt corporation. This study aimed to analyze the regulation of curators’ liability for corporate tax debts and determine the legal certainty arising from conflicting judicial interpretations. It employed normative legal research using statutory and case approaches. The primary legal materials included tax law, bankruptcy law, tax collection regulations, and limited liability company law, along with three Tax Court decisions, Supreme Court Decision Number 1481/B/PK/Pjk/2023, and Constitutional Court Decision Number 41/PUU-XVIII/2020. The materials were examined through qualitative analysis and systematic legal interpretation. The findings demonstrate that a curator represents a bankrupt taxpayer and is responsible for administering verified tax claims using the bankruptcy estate. However, insufficient assets do not automatically transfer the corporation’s remaining tax debt to the curator personally. Personal liability arises only when the curator’s proven error, negligence, abuse of authority, or professional misconduct causes losses or obstructs proper tax settlement. Meanwhile, directors may remain accountable for intentional misconduct or negligence committed while managing the corporation before bankruptcy. Therefore, distinguishing estate-based payment authority from fault-based personal liability harmonizes the applicable legal regimes and provides legal certainty for tax authorities, curators, directors, creditors, and bankrupt corporations.

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