Judicial Review of Customs Billing in Bankrupt Debtor

Abstract

Research aims to determine the position privilege of Indonesian Customs and Excise to be fulfilled first than
other debts, Indonesian Customs and Excise’s as a Preferred Creditor for bonded zone companies that have
bankrupt and define effectiveness of the confiscation process as the Commercial Court Decision on bonded
zone companies that have assets outside Indonesia. Research method that is being used is juridical normative
method. The results showed that Indonesian Customs and Excise position as preferred creditor remained in
accordance with the Customs Regulations. However along with the breakthroughs in legal issues and legal
developments, the state's position as the preferred creditor is no longer a priority. Legal issues arising related
to the implementation of confiscation of debtors who have assets abroad will be constrained by the principle
of state sovereignty which can impact on the portion of Indonesian Customs and Excise’s debt collection
obligations. Based on the results of the study it was concluded that Indonesian Customs and Excise has the
preferential right to fulfill bankruptcy debtors even with the shift in priority payments by labor wages, so the
effort that must be done is to mitigate risks before bankruptcy and the maximum collection. The universal
principle in implementing bankruptcy decisions will make it difficult for the execution of debtor assets outside
of Indonesian jurisdiction.