Kurniawan, Kurniawan and Sudirman, Maman and Djaja, Benny (2023) The Regulation of Personal Income Tax and Its Enforcement For Foreign Workers. Jurnal Al-Hakim, 5 (2).
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Abstract
Foreign workers who work in Indonesia are required to pay taxes, especially taxes on
the salaries they receive. However, tax collectors are often considered to be detrimental to
foreign workers, because they reduce the income from their salaries. The aim of this research
is to analyze the regulations for imposing salary tax on foreign nationals who work in
Indonesian territory and the sanctions that can be given to foreign nationals who do not pay tax
from their salaries. The research method in this scientific journal uses a normative juridical
approach using data available through Open Source. The results is based on the Tax
Harmonization Law, which states that foreign citizens who have obtained work permits can
automatically be said to be taxpayers. As for the imposition of PPH 21 income tax for salaries
for foreign workers on fixed income, the amount of income subject to tax is in the Minister of
Finance Regulation number 101/PMK.010/2016. The legal sanctions for foreign citizens do not
pay their salary taxes include fines, interest sanctions and increased tax sanctions. The research
contribution is to raise new scientific discipline for more comprehensive regulation of foreign
taxpayers.
| Item Type: | Article |
|---|---|
| Subjects: | Artikel |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | fh perpus |
| Date Deposited: | 21 Feb 2024 02:05 |
| Last Modified: | 21 Feb 2024 02:05 |
| URI: | https://repotest.untar.ac.id/id/eprint/42951 |
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