The article discusses how tax laws apply to bankrupt corporations in Indonesia. When a company faces financial difficulties, such as debts or disputes with creditors, it may declare bankruptcy. In such cases, the company still owes taxes to the government. The Directorate General of Taxes oversees tax collection in Indonesia. If a company fails to meet its tax obligations, the company's management is responsible for resolving the issue. The Board of Directors is entrusted with managing the company's tax responsibilities. A curator may also be appointed to handle the assets of a bankrupt party and distribute them to creditors according to the law.