This study aims to examine and determine the legal power of the
tax office as a creditor of the applicant for a bankruptcy
declaration, as well as the legal consequences of the legal power of
the tax office as a creditor of the applicant for a bankruptcy
declaration. This research is a type of qualitative research that
follows the typology of normative legal research. The results of this
study show that: first, tax debts have the possibility of being asked
for repayment from taxpayers through the bankruptcy declaration
application mechanism so that the Tax Office as a creditor in the
bankruptcy declaration application has permanent legal force.
Second, the Tax Office as a creditor of the applicant for a
bankruptcy declaration has the legal consequence that the process
of a bankruptcy application submitted by the Tax Office as a
debtor is possible. So for creditors who have debts in the form of
taxes, the Tax Office as debtor can submit a request for bankruptcy
proceedings. Thus, tax debts have the possibility of being asked for
repayment by taxpayers through the mechanism of requesting a
bankruptcy declaration.