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The establishment of the Bankruptcy Law aims to overcome the difficulties of the business world in terms of debt and receivables in continuing their activities. However, in practice the PKPU and Bankruptcy institutions are used as a means of resolving ordinary civil disputes, this is due to Article 225 paragraph (3) and (5) in conjunction with Article 222 paragraph (1) and (2). The purpose of this study is to analyze the ratio legis for debtors in relation to the ratio legis Article 225 paragraph (3) and paragraph (5) associated with the purpose of establishing Bankruptcy and Suspension Of Debt Payment Obligations (UUK-PKPU). This research is normative legal research with a statute approach, the case approach, historical approach, comparative approach, and the conceptual approach. The legal materials used are primary, secondary, and tertiary. The analysis technique uses legal logic, legal interpretation teleologically, hermeneutics, grammatically, and systematically. The results of the study indicate that the ratio legis regarding PKPU as regulated in Article 225 paragraph (3) and paragraph (5) has a vague norm when it comes to the purpose of establishing UUK-PKPU, that PKPU is a means for debtors so that debtors can restructure their debts. So that no rights are given to debtors who are not present at the PKPU session resulting in no legal protection for the debtor to defend himself by conveying the reasons for the debtor's absence.

Corporate insolvency will have an unfavorable effect on the country's economy. Currently many companies are facing the threat of bankruptcy applications in the Commercial Court because difficulty of paying the company's debts to its creditors. In the midst of the situation the number of Covid-19 cases that occurred in Indonesia, it has a negative impact with the decline in the performance of business actors due to the crisis. From that situation, it results in a decrease in the amount of income to the difficulty of paying debts or credit to creditors. To reduce the increase in insolvency, the government seeks the enactment of a moratorium on PKPU and Bankruptcy whose implementation will pay attention to the development of Covid-19 pandemic conditions. This research aims to find out how the implications in implementing a moratorium on PKPU and Bankruptcy in order to reduce the company's insolvency and how its legal protection efforts for creditors and debtors. This research is Normative juridical with a Statute Approach. The results of this study are the implications that will occur in the enactment of the moratorium on PKPU and Bankruptcy and legal protection for the parties under Law No. 37 of 2004 on Bankruptcy and Delay of Debt Payment Obligations. By fulfilling the terms and conditions as intended, the conclusion obtained is that the implementation of the moratorium has a positive and negative impact on the parties and obtains protection and is justified by applicable law but must be in accordance with the applicable provisions.

In a dynamic range as the one of securities, the analysis proposed in this paper provides to the experts a theoretical and practical image, structured and updated in terms of legislation. The study consists of specific elements about transmission, guaranteeing and payment of an obligation assumed by a check, both in terms of common law and of regulations of their own domain.Keywords: checks; endorsement; downstream; certification; payment.

The relevance of the research of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations has been determined by multifaceted and controversial relations that arise regarding tax and fee collection, competence of controlling bodies, powers and duties of their officials, responsibility for violations of tax legislation. The purpose of the article is to reveal the features of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations. Contemporary general philosophical, general scientific and specific scientific methods have been used. The procedure for bringing the payer to financial responsibility and fintech model when applying fines have been addressed. It has been adduced that the date from which the period during which a fine could be imposed is calculated is the date of payment of the agreed amount of the tax liability, and not the date on which the statutory payment period for the agreed monetary liability expires. Specificity of the date from which this period is calculated, has been dealt with in terms of the tax authority conducting a chamber audit on the timeliness of payment of the agreed tax (monetary) obligation, and the application of fines for late payment by the taxpayer of the agreed monetary liability is the date of actual payment of the agreed amount of the tax liability. The practical value of the results is that they could be used to establish specific temporal limits for calculating the period during which a chamber check could be conducted on the timeliness for paying the agreed monetary obligations.

Resistance To The Poll Tax Has Been Described As 'The greatest popular rejection of unjust law since Chartist time'. During the period 1990 – 91, for example, summonses for nonpayment in England and Wales were taken out agaha nearly a quarter of those registered for the charge, whilst in Scotland approximately 38 per cent of the registered population were pursued by legal means. Somewhat surprisingly in the light of the large numbers of people involved and the undoubted role which the unpopularity of the tax played in Mrs Thatcher's removal from the premiership, the campaign has reccived little attention from political scientists and none, as far as I know, from legal or political philosophers.