Abstract. The company as one economic players, playing an important role in the economy. The company has excess done law and the rest when legal action caused problems like bankruptcy an enterprise because he was unable to pay debt maturing and can billed. The bankruptcy will cause problems new bankrupt to the division of property creditors concerned, as happened in PT. Hotel panghegar and PT. Panghegar kana property declared bankrupt in 2016 and having more than two creditors, and one of the preferen creditor did not participate in the process of PKPU until the fall of decisions bankrupt. Accordingly this problem was calculated as follows: (1) how the tax offices position if not present in the Suspension Of Obligation For Payment Of Debts (PKPU) in the interim, (2) Legal consequences the tax offices did not participate in PKPU while meeting. The method which was used in this research was qualitative analysis. The data was gained through the literature study, the online, according to interviews with the speakers concerned and secondary data in the form of tax arrears 2016 year KPP Madya Bandung and KPP pratama in cibeunying. The result of this research suggests that the office tax unchanged though not attending a meeting of PKPU only temporary can change when a separatist claims the insolvensi use rights and had no law significant over it.Keywords: Bankruptcy, Tax office Positions, Suspension of Debt Payment Obligations, and Legal EffectsAbstrak. Perusahaan sebagai salah satu pelaku ekonomi, memegang peranan penting dalam putaran roda perekonomian. Perusahaan memiliki kelebihan melakukan perbuatan hukum dan kekurangannya apabila perbuatan hukum itu menimbulkan masalah seperti kepailitan suatu perusahaan karena tidak mampu melunasi utang yang jatuh tempo dan dapat ditagih. Terjadinya kepailitan akan menimbulkan persoalan baru yakni pembagian harta pailit kepada kreditur-kreditur yang bersangkutan, seperti yang terjadi pada PT. Hotel Panghegar dan PT. Panghegar Kana Properti yang dinyatakan pailit pada tahun 2016 dan memiliki lebih dari dua kreditur, dan salah satu krediturnya yakni kreditur preferen tidak ikut serta dalam proses PKPU sampai jatuhnya putusan pailit. Maka permasalahan ini dirumuskan sebagai berikut: (1) bagaimana kedudukan kreditur apabila tidak hadir dalam rapat Penundaan Kewajiban Pembayaran Utang (PKPU) Sementara, (2) akibat hukum utang pajak yang tidak ikut serta dalam rapat PKPU Sementara. Peneliti menggunakan metode analisis kualitatif. Data diperoleh melalui studi pustaka, data online, hasil wawancara dengan narasumber yang bersangkutan serta data sekunder berupa data tunggakan pajak tahun 2016 pada KPP Madya Bandung dan KPP Pratama Cibeunying. Hasil penelitian ini menunjukan bahwa kedudukan kantor pajak tidak berubah meskipun tidak mengikuti rapat PKPU Sementara tetapi dapat berubah apabila kreditur separatis menggunakan hak insolvensinya serta tidak ada akibat hukum yang signifikan atasnya.Kata Kunci: Kepailitan, Kedudukan Kantor Pajak, Penundaan Kewajiban Pembayaran Utang, dan Akibat Hukum
Abstract. The company as one economic players, playing an important role in the economy. The company has excess done law and the rest when legal action caused problems like bankruptcy an enterprise because he was unable to pay debt maturing and can billed. The bankruptcy will cause problems new bankrupt to the division of property creditors concerned, as happened in PT. Hotel panghegar and PT. Panghegar kana property declared bankrupt in 2016 and having more than two creditors, and one of the preferen creditor did not participate in the process of PKPU until the fall of decisions bankrupt. Accordingly this problem was calculated as follows: (1) how the tax offices position if not present in the Suspension Of Obligation For Payment Of Debts (PKPU) in the interim, (2) Legal consequences the tax offices did not participate in PKPU while meeting. The method which was used in this research was qualitative analysis. The data was gained through the literature study, the online, according to interviews with the speakers concerned and secondary data in the form of tax arrears 2016 year KPP Madya Bandung and KPP pratama in cibeunying. The result of this research suggests that the office tax unchanged though not attending a meeting of PKPU only temporary can change when a separatist claims the insolvensi use rights and had no law significant over it.