The purpose of this research is to learn about the revocation of bankruptcy judgments in the event that bankruptcy assets are not sufficient to pay bankruptcy costs. If, in the management of bankruptcy assets, the curator considers that the bankruptcy assets are insufficient to pay the bankruptcy costs, the curator may apply for revocation of the bankruptcy statement submitted to the supervisory judge. Based on the proposal of the supervisory judge to revoke the debtor's bankruptcy statement, the commercial court may decide to revoke the debtor's bankruptcy statement. The problems that occur over the revocation and the problems and solutions to the revocation of the bankruptcy judgment in the event that the bankruptcy assets are not enough to pay the bankruptcy costs. The research method used is a legal research method that prioritizes how to research library materials and laws and regulations. The results of this study indicate that the revocation of the bankruptcy decision prioritizes legal certainty for debtors but does not provide certainty of payment of creditors' bills. Second, the revocation of the bankruptcy declaration decision by the Commercial Court has caused problems where the bankruptcy assets are only used to pay bankruptcy costs; the bankruptcy revocation decision is not accompanied by an order for the receivership to liquidate the company's debtors; and actio pauliana in bankruptcy is only valid while the bankruptcy process is still running. Penelitian ini bertujuan untuk mengkaji tentang pencabutan putusan pailit jika harta pailit tidak cukup untuk membayar biaya kepailitan. Jika kurator dalam pengurusan harta pailit percaya bahwa harta pailit tidak mencukupi untuk membayar biaya kepailitan, kurator dapat mengajukan permohonan pencabutan pernyataan pailit yang disampaikan kepada Hakim Pengawas. Jika Hakim Pengawas merekomendasikan untuk mencabut pernyataan pailit debitur, maka Pengadilan Niaga dapat memutuskan untuk mencabut pernyataan pailit debitur. Permasalahan yang terjadi atas pencabutan serta problematika dan solusi pencabutan putusan pailit dalam hal harta pailit tidak cukup untuk membayar biaya kepailitan. Metode penelitian yang digunakan adalah metode penetian yuridis normatif yang mengutamakan cara meneliti bahan pustaka dan peraturan perundang-undangan. Hasil penelitian ini dapat disimpulkan adalah pencabutan putusan pailit lebih mengutamakan kepastian hukum bagi debitur namum tidak memberikan kepastian pembayaran atas tagihan kreditur. Kedua, pencabutan putusan pernyataan pailit oleh Pengadilan Niaga telah menimbulkan problematika dimana harta pailit hanya dipergunakan untuk membayar biaya kepailitan, putusan pencabutan pailit tidak disertai dengan perintah bagi kurator untuk melakukan likudasi terhadap debitur perseroan, actio pauliana dalam kepailitan hanya berlaku selama proses kepailitan masih berjalan.