Constitutional Mandates and the Hierarchy of Creditor Claims in Insolvency Regimes
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The study aims to explore the legal position of each type of preferred creditor in the national bankruptcy system, focusing on a comparative analysis between tax bills and labor wages. The settlement of bankruptcy cases in Indonesia has important legal consequences, one of which is the obligation to distribute the assets of bankruptcy debtors to creditors according to the priorities of laws and regulations. The research uses a juridical normative approach with an analysis of Law Number 37 of 2004 concerning Bankruptcy and PKPU, as well as commercial court decisions related to conflicts between tax bills and wages. The results of the study show that taxes and wages are preferential bills, but Indonesia's positive law gives higher priority to the payment of workers' wages. This reflects protection for vulnerable groups who depend on wages for their livelihoods. This priority is in line with the constitutional mandate to protect workers' rights and realize social justice. However, its implementation still faces challenges such as differences in legal interpretation, inconsistency in jurisprudence, and weak supervision of asset distribution. It is necessary to harmonize regulations and ensure consistency in law enforcement so that the bankruptcy system in Indonesia guarantees legal certainty and protection of the rights of all parties.
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