Kedudukan piutang pajak dalam surat paksa terhadap perusahaan yang telah dijatuhkan pailit : studi kasus PT Bestindo Tata Industri Putusan Mahkamah Agung nomor: 368K/PDT.SUS/2012 = Tax receivable jurisdictional in distress warant on the company that has declared bankrupt : case study of PT Bestindo Tata Industry Supreme Court order number: 368K/PDT.SUS/2012 / Mira Sri Rahayu