Analisis Yuridis Putusan Mahkamah Konstitusi Tentang Hak Pemungutan Pajak terhadap Penanggung Pajak dari Wajib Pajak yang Dinyatakan Pailit (Studi Kasus Mahkamah Konstitusi Keputusan Nomor 41/PUU-XVIII/2020) = Juridical Analysis of the Constitutional Court's Decision on the Right to Collect Taxes on Tax Insurers from Taxpayers Declared Bankrupt (Case Study of the Constitutional Court Decision Number 41/PUU-XVIII/2020)