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This Bankruptcy Research focuses on: how the payment between tax debt and wages of workers which by law both are entitled to take precedence. In practice there is debatable-fighting over each other, resulting in legal uncertainty. Until then there is a Judicial Review to the Constitutional Court in 2013. This legal research is Normative juridical by using the statute and conceptual approach. The data already obtained are analyzed by content analysis. The results of the study indicate that based on Decision of the Constitutional Court No.67/PUU-XI/2013, in the event of bankruptcy, the right of prior to the tax debt is not valid when it meets with the wages of workers and other workers’ rights. The Constitutional Court's decision puts wages of workers as the first priority and then the state's right of tax debt. This is somewhat different from the separatist Creditor where if there is a payment of wages the separatist creditor succumbs but not to the payment of the rights of other workers.

Payment of Tax Dues and Workers' Wages in Bankruptcy in Indonesia