In handling and settling of bankruptcy debtor wealth is carried out by the curator under the supervision of a judge with the main objective of using the sale of these assets to pay all debts of the bankrupt debtor proportionally (prorate parta) and based on the structure. The existence of a state towards a bankrupt company in collecting tax which is a state right. With the Constitutional Court Verdict No. 67 / PUU-XI / 2013 results in uncertainty. Which should be paid first, tax debt or labor wages. Therefore a problem arises namely what is the responsibility of the curator in handling and settlement of bankrupt assets, how Law Number 37 of 2004 Concerning Bankruptcy and Delaying Obligations of Debt Payment in protecting the duties of the curator in terms of handling and settlement bankrupt assets, how is the State's position as the preferred creditor after the Constitutional Court's verdict No. 67 / PUU-XI / 2013. The type of writing method applied in this research is normative legal research. The method of approach used is the method of legislation approach using primary, secondary and tertiary legal materials. The data needed is collected by means of library research and field research by conducting interviews and then analyzed by qualitative deductive analysis methods to produce descriptive data. Based on the results of the study it can be concluded that the. The curator cannot be punished if he has carried out his duties according to the Judge's provisions. The dispute over the right to precede only arises when there are bills for labor wages and tax debts all at once.

Giving remissions to prisoners is an order from the law as a stimulus so that prisoners are willing to undergo coaching to change behavior in accordance with the goals of the Correctional System. However, in its supervision involving institutions or agencies outside of the Correctional  Institution, it is not accompanied by the existence of a firm regulation in its implementation.The method used in this journal is the sociological juridical method which means that the research method is about the suitability of the discussion of the problem with applicable legal provisions, and to see the reciprocity that arises between social life and law enforcement officers or agencies in this research. So in this study the sociological nature cannot be separated from the normative element, because government officials have carried out their duties based on statutory regulations in the form of laws, government regulations, presidential decrees, ministerial regulations and so on.From the results of observations and research at the Class II A Penitentiary, PANCUR BATU, the regulation in granting remissions by the Penitentiary is very advanced, the regulations are updated every time following the Indonesian Law. As well as in terms of the implementation and mechanism of granting remissions carried out by the Class II A Pancur Batu Penitentiary, there are still rights that are always given to inmates in granting additional remissions to prisoners. The Pancur Batu Class IIA Penitentiary always takes the initiative to socialize the steps for granting remissions to the latest regulations that have been socialized to prisoners.